Ga. Comp. R. & Regs. r. 560-11-15-.04 — Nature of the Appeal; Hearing Procedure; Evidence

(1) The county board of tax assessors shall have the right to an appeal hearing before the Commissioner and shall have the right to be represented by legal counsel and to present evidence. (2) Documents or other written evidence to be presented at the appeal hearing must be provided to the Commissioner not less than seven (7) days prior to the time of the hearing. The weight and sufficiency of such evidence shall be determined within the sole discretion of the Commissioner. Cite as Ga. Comp. R. & Regs. R. 560-11-15-.04 Authority: O.C.G.A. § 48-5-342 . History. Original Rule entitled "Nature of the Appeal; Hearing Procedure; Evidence" adopted. F. Nov. 18, 2016; eff. Dec. 8, 2016.