Appeal of decisions of the chief financial officer; claims for refunds.
Atlanta City Code § 30-86
in effectSec. 30-86. - Appeal of decisions of the chief financial officer; claims for refunds.
(a) Any decision of the chief financial officer under this article, including without limitation, such decisions as to entitlement to exemptions, profitability classifications, methods of accounting, the imposition of penalties and interest, and the amount of tax due, may be appealed, in writing by any taxpayer. Such appeal shall be filed in writing with the office of revenue and no special form is required except that the taxpayer set forth sufficient information for the determination of the appeal. The taxpayer shall be responsible to set forth the information, which the taxpayer considers pertinent to the appeal and the chief financial officer may consider the appeal based only on the information submitted by the taxpayer. The chief financial officer shall act on such appeals only when submitted by the taxpayer, an attorney acting directly on the behalf of a taxpayer or from a person who presents a signed and notarized power of attorney that they are authorized to represent the taxpayer.
(i) The filing of an appeal with the city, the Superior Court of Fulton County or any appellate court, as to the amount of tax due under Chapter 30, Article III of the Atlanta City Code of Ordinances shall not prevent the accrual of penalties and interest during the time that the amount is under appeal. If the appeal is granted in favor of the appellant, any such penalties or interest on the appealed tax amount shall be waived. However, if the appeal is denied by the city, or, the Superior Court of Fulton County or any appellate court with jurisdiction, any penalties and interest that have accrued during the time of the appeal shall become due. To avoid the possibility of paying additional interest and fees, the taxpayer may pay the amount in dispute and then file a claim for a refund if the appeal is successful. The filing of an appeal is a separate procedure from a claim for refund and taxpayers are hereby put on notice that the filing of an appeal of the determination of the amount of tax due is not a claim for refund and does not preserve any rights of the taxpayer with respect to the time limit for claiming a refund under state law. During the pendency of any appeal taken in accordance with this Section, the city shall not issue a citation pursuant to section 30-55 in connection with the dispute.
The chief financial officer shall make a written determination on all appeals, except for claims for refunds, within six months of its filing. Other than a refund claim, any appeal, not acted on within six months is deemed denied.
(ii) An appeal of a decision of the chief financial officer as to decisions made under this section shall be to the Superior Court of Fulton County by writ of certiorari wherein the errors complained of are plainly and distinctly set forth.
(iii) Any appeal concerning the issuance of executions shall be governed in the manner set forth by state law.
(b) Any claim for refund of any tax provided for in this article shall be subject to the provisions set forth in O.C.G.A. § 48-5-380 as it exists now or as it may be amended.
(i) Any claim for refund of any tax provided for in this article shall be in writing and shall be addressed, by the taxpayer, to the chief financial officer, who is herein designated by the city council to accept claims for refunds. The claim shall identify the taxpayer, specify the business location, the tax years for which refunds are claimed and the dates of payment for which the refund is claimed. The claim shall also include a summary statement of the grounds on which the taxpayer relies and shall specify the tax years and dates of payments to which such grounds apply. In the event that the taxpayer desires a conference or hearing before the chief financial officer in connection with any claim for refund, the taxpayer shall so specify in writing at the time of filing the claim. The chief financial officer shall grant a conference at a time of his/her convenience except in those cases where the city council must hear the claim.
(ii) The date of filing shall be the date that the claim for refund is received by the chief financial officer. In any case where the chief financial officer does not make a refund for any or all of the amount claimed, or cause the refund claim to appear on the agenda of the committee with purview over the department of finance, within one year of the date that the claim is received, the taxpayer may consider that the claim is denied. No claim shall be deemed approved by the failure of the chief financial officer to make a decision on the claim or to failure of the claim to appear on the agenda of the committee with purview over the department of finance. The chief financial officer and the taxpayer may agree in writing to extend the one year period for processing of the claim and such action shall stay the presumption of denial until the written agreement expires.
(iii) In cases where there is an obvious clerical error, or the amount to be refunded meets the requirements of section 2-916(a) of the Atlanta City Code, the chief financial officer is authorized to approve any refund and may pay the refund without further authorization of the city council.
(iv) In cases where there is no obvious clerical error or the amount to be refunded exceeds the requirements of section 2-916(a) of the Atlanta City Code, the process pursuant to section 2-916(c) of the Atlanta City Code shall be followed. In such cases where the taxpayer has requested a hearing before the governing authority, such hearing shall take place at the committee on finance and executive meeting.
(c) Further proceedings concerning the denial of refund claims shall be as provided in O.C.G.A. § 48-5-380 as it may be from time to time amended.
(Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2018-45(18-O-1458), § 1, 10-10-18; Ord. No. 2025-35(25-O-1417), § 26, 9-15-25)
Source: City of Atlanta, Code of Ordinances (Charter and Related Laws, General Ordinances, Land Development Code) (Municode Library, library.municode.com)URL: https://library.municode.com/ga/atlanta/codes/code_of_ordinances?nodeId=PTIICOORENOR_CH30BU_ARTIIIOCTA_DIV1GE_S30-86APDECHFIOFCLREFetched: 10/28/2026