Wednesday, August 24, 2011
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.