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Auditors provide information on government auditing standards, internal audits, financials, budgets, debt, spending, accounting, operations, compliance and performance. Learn about the auditor's responsibilities such as finance, weights and measures, and dog and vendor licensing. Also in question is the Board's right to seek contempt sanctions as a result of Saks' failure to honor the subject subpoena under the facts herein and the general authority of the trial court to issue a protective order. For the reasons set forth below, we vacate the trial court's ruling and remand the case for further proceedings consistent with this opinion.
Turning to the facts, Saks, an Alabama corporation, operates a department store in Fulton County, Georgia.
In June , the Board notified Saks that it was going to conduct a personal property audit of Saks' personal property tax returns for tax years through The Board assigned the audit to Mendola, an accounting firm with whom it had a contract to conduct such audits. The Board is authorized to make such investigation as may be necessary to inquire into real and personal property owned in the county, to determine upon which such property all taxes due the state or the county have not been paid in full.
See O. The Board is authorized to enter into employment contracts with persons, subject to the approval of the county governing authority, to assist the Board in the mapping, platting, cataloging, indexing and appraising of taxable properties in the county; to make, subject to the approval of the Board, reevaluations of taxable property in the county; and to search out and appraise unreturned properties in the county. In Eckerd Corp. Parsons , affirmed the right of the board of tax assessors to contract for third-party services pursuant to O. Eckerd Corp. Sears, Roebuck Co. Parsons , Ga.
In conducting the audit, Mendola requested that Saks produce certain financial and proprietary information, or copies thereof. We note that Mendola, when acting as the agent of the Board, has no greater authority than the law provides to the Board.
Saks responded that it would do so only if Mendola would sign a confidentiality agreement to protect the information. Saks sought agreement by Mendola that it would not disclose any information obtained by Mendola from it, to any third parties, and that Mendola would not use such information for any purposes other than conducting the subject audit, which conduct is prohibited by statute.
Saks also requested that the Board and Mendola would return to Saks, all information provided by it, once the audit was completed. While this document return is not specifically required by statute, any other use of such documents or disclosure to third parties would be a violation of the law. Mendola refused to sign the agreement and insisted that Saks produce the documents although it had no lawful authority to do so. Because Saks would not turn over the proprietary documents Mendola wished to review, the Board then served Saks with a subpoena, pursuant to O.
No on-premise review of documents had been attempted at that time, and no claim has been made by the Board evidenced through the record of this appeal, of any failure of Saks to report property or to pay taxes. There was no hearing scheduled at a.
This was the only location at which the taxpayer could be required to produce any lawfully required documents. It is clear that no hearing was in fact scheduled in connection with the subject subpoena. The subpoena refers to no hearing, and the record contains no notice to the taxpayer of the claims of the Board as to taxes owed or laws violated, the subject matter of the hearing or the date thereof.
The due process clauses of U. I, Sec. I, Par. I see Ga. I require notice and a hearing by an administrative agency before any action may be taken which affects a citizen's constitutional or property rights, even though the Act granting the right to the Board provides for an appeal to the superior court. The Board has only that authority provided by law to access a taxpayer's confidential business records in the conduct of its on-premise investigative audit pursuant to O. The Board has no statutory authority to issue subpoenas for discovery purposes in connection with tax audits pursuant to O.
A taxpayer is free to voluntarily provide copies of its records in the manner requested by the Board if it wishes to do so; however, the Board is not authorized to require the wholesale production of copies of a taxpayer's documents for the purpose of an off-premise fishing expedition into the affairs of the taxpayer.
You must also notify Fulton County Board of Assessors at option 2, then 1 that the property closed or sold after January 1st. Saratoga County does not warrant, express or implied, the accuracy, completeness, or reliability of this information. Instrument Calibration. Vazquez, Marie Complaint. We recognize that without the best people, we cannot be the best firm.
Discovery under the Civil Practice Act does not apply to a proceeding under the Administrative Procedure Act and is not otherwise authorized by law in this matter. See Hewes v. Cooler ; Ga. State Bd. Hewes v.
Cooler , Ga. Daniels , Ga.
Such subpoenas may be issued in the name of the board, shall be signed by any one or more members of the board or by the secretary of the board, and shall be served upon a taxpayer or witness or any party required to produce documents or records five days before the day upon which any hearing by the board is scheduled at which the attendance of the party or witness or the production of such documents is required.
B Any property appraisals prior to the appeal process;.
tax-marusa.com/order/sygamez/video-espion-iphone-6s-plus.php The judge of the superior court of the county shall have the same power and jurisdiction to punish the person failing or refusing to comply with the order for contempt and to require and compel the giving of the testimony or the production of the books and records as in cases of contempt committed in the presence of the court and as in cases pending in the court.
The Board's use or possession of a taxpayer's personal, confidential records is limited to that use which is authorized during the period of the audit and any hearing or appeal thereafter, or in connection with the collection of taxes deemed to be owed by such taxpayer. The Board is entitled to retain only those copies of the taxpayer's records as provided by law. Any other use of the taxpayer's personal, confidential records or the disclosure to third parties is prohibited by law. As an illustration of the foregoing, materials which are confidential shall include, but shall not be limited to, taxpayers' accounting records, profit and loss statements, income and expense statements, balance sheets, and depreciation schedules.
status of building permits and review properties that have been appealed. Appraisers will also periodically canvas Fulton County to reconcile our records with. Prior to your search we encourage visitors to review the disclaimer link at the top right hand corner of the site, located directly under the search "submit" button.
Such information shall remain confidential when it is made part of an appeal file. Nothing in this Code section, however, shall prevent any disclosure necessary or proper to the collection of any tax in any administrative or court proceeding. The provisions of this paragraph shall not remove the confidentiality of materials such as are specified in paragraph 1 of this subsection.
Following the issuance of the subpoena, Saks filed a complaint against the Board in Fulton Superior Court, requesting a temporary restraining order and interlocutory and permanent injunctive relief, until such time as the Board and Mendola, or any other accounting firm whom the Board may appoint, agreed to provide minimal protection of its proprietary documents. The Board then issued a contempt citation, pursuant to O. Saks thereafter filed a motion to quash the subpoena and a motion for protective order in the alternative to granting plaintiff's motion for temporary restraining order.
After holding a hearing, the trial court refused to hold Saks in contempt, and granted its motion for a protective order until such time as the parties can agree on a method which will protect [Saks'] confidential business records from disclosure. The court reasoned that while O. This issue was resolved in Eckerd , supra at Being based on recorded documents, the assessor parcel maps may not match exactly what is seen or measured in person and overlays on aerial photographs may not reflect actual parcel boundaries.
Assessor Maps are NOT surveys and as such should not be used in either defining property lines or in resolving disputes between neighbors. The Assessor's office mapping staff is always available to answer your questions about how your property is mapped and numbered for assessment purposes. Not necessarily. You must contact the Planning Department of your local jurisdiction to confirm the legality of a given parcel. Where can I get a copy of the legal description of my property? A copy of the legal description for your property can be found on the most recent recorded deed.
If you do not have a copy of your deed, you can get a copy at the Sacramento County Clerk-Recorder's Office. What are my property boundaries? Your property boundaries are defined by the legal description on your deed. The language on the deed typically references distances and bearings. It may also reference a specific lot or parcel of a subdivision or parcel map which has the legal boundaries delineated on the recorded map. To identify the physical boundaries of your property, you will need to contact a licensed land surveyor or civil engineer. Professional land surveyors and civil engineers are licensed by the State of California and may be verified at the License Look-up for California-Licensed Professional Engineers and Land Surveyors.
If you have a disagreement with your neighbor over the placement of a fence, this is a private civil matter that cannot be resolved by the Assessor. How can I tell if there have been any surveys on my property? Assessor's parcel maps may reference records of surveys or other recorded maps within a given area. On the assessor's parcel map, parcels or blocks of parcels with bolded corners and a reference number indicate recorded maps are available for the designated area.
Please note that the lack of notation of a recorded map or survey on an assessor parcel map does not mean a recorded map or survey does not exist. Contact the Sacramento County Clerk-Recorder to confirm the presence or lack thereof of a recorded map or survey. Contact them by phone at How can I find out about easements on my property? Easements can be created by maps, by deeds, or by agreements between parties. An easement may be referenced in the legal descriptions of a recorded deed.
Documents creating easements may be recorded separately from or after the original deed is recorded. Often the easiest way to locate an easement is by obtaining a preliminary title report from a title company. For public easement information, contact the Planning Department of the jurisdiction where the property is located. Please note that the United States Post Office may designate or associate your property with the city responsible for mail delivery which may be a different jurisdiction than the jurisdiction where the property is located. For example, your property is located in the unincorporated area of the County of Sacramento.
However, the post office assigned to process the mail for your property is located nearby but in the City of Elk Grove. I want to subdivide or split my property. What do I need to do?