{"data":{"id":"us-ga/o.c.g.a.-50-13a-2","jurisdiction":"us-ga","citation":"O.C.G.A. § 50-13A-2","heading":"Role of agency.","body":"The General Assembly finds that there is a need for an independent specialized agency separate and apart from the Department of Revenue to resolve disputes between the department and taxpayers in an efficient and cost-effective manner. Such an agency would:\n(1) Improve the utilization of judicial resources by resolving tax cases in a more streamlined and efficient manner;\n(2) Increase the uniformity of decision making in tax cases;\n(3) Improve the equal access of all parties to court process; and\n(4) Increase public confidence in the fairness of the state tax system.","path":["TITLE 50 State Government","CHAPTER 13A Tax Tribunals"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.50.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:58Z","sha256":"526228f0921142b857ffed987059f9654e346242625e35023278992cd29dd874","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-50-13a-1","next":"us-ga/o.c.g.a.-50-13a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}