Paul L. Caron

Wednesday, August 24, 2011

Will Georgia Become the Sixth State to Have a Tax Court?

Gavel to Gavel, Will Georgia Become the Sixth State to Have a Tax Court?, by Bill Raftery:

A subcommittee of the Georgia House Judiciary (Civil) Committee will meet on August 24 to consider the creation of a Tax Court in the state. ...  Five other states have separate courts to handle such tax issues: trial-type or level courts in Arizona, New Jersey, Oklahoma, and Oregon and a specialized intermediate appellate court in Indiana. “Tax courts” in other states are executive branch or administrative agencies that perform quasi-judicial functions but are not formally parts of the judicial branch, such as in Maryland and Minnesota.

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Oklahoma's "tax court" is only for ad valorem property tax issues. The Tax Section of the Oklahoma Bar has worked unsuccessfully for years to establish an independent tribunal to hear evidence on other tax issues which are now heard by an administrative law judge employed by the Tax Commission.

Posted by: Tim Larason | Sep 5, 2011 10:23:28 AM

North Carolina does not have a dedicated tax court, but tax controversies are now heard in the specialized Business Court which handles complex commercial/corporate litigation.

Posted by: J. Reich | Aug 29, 2011 8:04:47 AM

What's odd is that California doesn't have a state tax court. You raise state tax issues in their regular old state courts.

Posted by: anon | Aug 24, 2011 4:34:48 PM