Newspaper Page Text
THURSDAY, NOVEMBER 20, 2008
THE BANKS COUNTY NEWS
PAGE 9A
Authorizing the Immediate
and Temporary Collection of
Ad Valorem Motor Vehicle
Taxes
COMES NOW the
Board of Commissioners
of Banks County, Georgia,
as Petitioner, pursuant to
O.C.G.A. § 48-5-310, and
files this Petition for Order
Authorizing the Immediate
and Temporary Collection of
Ad Valorem Motor Vehicle
Taxes, showing the Court
as follows:
1. Petitioner is the govern
ing body of Banks County,
Georgia. Petitioner is
authorized under the laws
of the State of Georgia to
levy and collect ad valor
em taxes upon all property
located within its jurisdic
tion (Banks County), both
for Banks County and for
the Banks County School
District.
2. Petitioner files this
Petition to obtain an order
allowing the temporary
and immediate collection
of 2009 ad valorem taxes
on motor vehicles located
in Banks County, Georgia.
Petitioner seeks such an
order because the 2008
tax digest has not been
approved. The Banks
County School District has
not approved its budget and
cannot set its millage rate
until it approves its budget.
The 2008 tax digest cannot
be submitted for approv
al until the Banks County
School District sets its mill-
age rate. The taxes due
cannot be determined until
the Banks County School
District sets its millage rate.
Although Petitioner has
authorized and requested
that the Banks County Tax
Commissioner obtain from
the Commissioner of the
Georgia Department of
Revenue an order allow
ing the Banks County Tax
Commissioner to accept
voluntary payments of 2008
ad valorem taxes on real and
personal property based on
2007 tax amounts, this pro
cedure is not available for
ad valorem taxes on motor
vehicles. As a result, 2009
ad valorem taxes on motor
vehicles cannot be collect
ed, and Petitioner is in need
of revenues to maintain the
orderly and normal function
of its business and affairs.
3. Pursuant to Paragraph
I of Section 4 of Article IX
of the Constitution of the
State of Georgia and Title
48 of the Official Code
of Georgia Annotated,
Petitioner is authorized to
set a millage rate and levy
ad valorem taxes for Banks
County, Georgia, based on
assessments provided by
the Banks County Board of
Tax Assessors.
4. In order for ad valorem
taxes to be levied in a par
ticular year, a digest must
be prepared, and Petitioner
and the Board of Education
of Banks County must set a
millage rate.
5. The Banks County
School District is revising
its budget and has not set
a millage rate for Banks
County, Georgia, for the
year 2008.
6. The tax digest has
not been submitted to
the Commissioner of the
Georgia Department
of Revenue for the year
2008.
7. Unless the Court
authorizes the immediate
and temporary collection of
2009 ad valorem taxes due
on motorvehicles, Petitioner
will not be able (a) to pay
the County’s debts as they
mature; (b) pay appropri
ate salaries of employees,
other government officials,
and other persons entitled
to receive either compen
sation by or funds from the
County as provided by law;
(c) maintain an orderly and
normal function of county
business and governmen
tal affairs; (d) maintain an
adequate, proper or desir
able credit rating either to
maintain or affect existing
or future interest rates on
bonded indebtedness on
loans incurred or obligated
by the county governing
authority; and (e) avoid by
practical means the suf
fering of immediate and
irreparable injury, loss, or
damage.
8. The last year in which
Banks County had an
approved tax digest as
provided in Title 48 of the
Official Code of Georgia
Annotated was 2007.
9. By the filing of this
petition, tax collections are
currently sought for 2009
ad valorem taxes on motor
vehicles.
10. Pursuant to O.C.G.A.
§ 48-5-441, motor vehi
cles are a separate class
of property. Pursuant to
O.C.G.A. § 48-5-442(a)(1),
the Commissioner of the
Department of Revenue
prepares a uniform evalua
tion of all motor vehicles for
use as the taxable value of
motor vehicles.
11. In Banks County, no
local act governs the time
for payment of ad valorem
taxes on motor vehicles.
Therefore, pursuant to
O.C.G.A. §§48-5-473,48-5-
440, and 40-2-21, ad valor
em taxes on motor vehicles
owned by natural persons
domiciled in Banks County
are due and payable begin
ning thirty-one days before
the owner’s birthday, and
such taxes must be paid by
midnight on the birthday of
the owner. Taxes for motor
vehicles owned by entities
other than natural persons
are due and payable in a
particular month depending
on the beginning letter of
the owner’s name.
12. Consequently, tax
payers with January birth
days can pay 2009 taxes
on motor vehicles begin
ning in December.
13. Pursuant to O.C.G.A.
§§ 40-2-23(a) and 48-5-
475, Tax Commissioners
are designated by Georgia
Law as local tag agents for
the purpose of accepting
applications for the regis
tration of motor vehicles.
Consequently, the Banks
County Tax Commissioner
collects ad valorem taxes
on motor vehicles located
in Banks County.
14. Pursuant to O.C.G.A.
§ 48-5-443, motor vehicles
are taxed at the same mill-
age rate as the previous
calendar year. As a result,
2009 ad valorem taxes on
motor vehicles should be
based on the 2008 mill-
age, but this millage has
not been set.
15. Consequently,
Petitioner asks that
Petitioner and the Banks
County Tax Commissioner
be able temporarily and
immediately to collect
2009 taxes on motor vehi
cles based on the 2007
millage rate and the cur
rent values provided by
the Commissioner of the
Department of Revenue.
The millage rate for 2007
was as follows:
Banks County - 20.298
Total
Maysville - 21.108 Total
Baldwin - 23.128 Total
It is Petitioner’s intent
that taxpayers will be billed
temporarily for 2009 ad
valorem taxes based on the
2007 millage rate and the
current value provided by
the Georgia Department of
Revenue. Taxpayers who
have not yet paid 2009 ad
valorem taxes on motor
vehicles when the millage
rate is set and the digest
approved, will then pay
based on the 2008 mill-
age rate (as provided by
law). Taxpayers who have
paid 2009 ad valorem taxes
on motor vehicles will be
entitled to apply in person
at the Office of the Banks
County Tax Commissioner
for a refund, if one is owed,
but will not be required
to pay any additional tax
owed.
16. Petitioner is entitled
to an order authorizing the
immediate and temporary
collection of ad valorem
taxes on motorvehicles and
heavy equipment based on
the current valuations pro
vided by the Commissioner
and the 2007 millage rate.
After the 2008 digest has
been approved and the
millage rate set, the Court
should also provide that
taxpayers who have not yet
paid 2009 ad valorem taxes
on motor vehicles will then
pay based on the 2008 mill-
age rate (as provided by
law). Taxpayers who have
paid 2009 ad valorem taxes
on motor vehicles will be
entitled to apply in person
at the Office of the Banks
County Tax Commissioner
for a refund, if one is owed,
and will not be required
to pay any additional tax
owed.
17. The basis upon which
Petitioner seeks to collect
temporary taxes is reason
able method that will do
substantial justice to the
parties underthe exigencies
of all the circumstances.
WHEREFORE, Petitioner
respectfully requests that:
(a) The Court set a time
and date for a hearing on
this Petition, which hearing
shall be no less than ten
(10) days from the date of
filing this Petition;
(b) The Court direct that
Petitioner have the Petition
published at least once
prior to the hearing in The
Banks County News, the
official newspaper of Banks
County for publication of
official notices;
(c) The Court direct the
Petitioner to post a copy
of this Petition in a promi
nent place in the Temporary
Courthouse Annex at 335
Evans Street, Homer,
Georgia;
(d) The Court order that
the Revenue Commissioner
of the Sate of Georgia be
served with a copy of this
Petition by overnight deliv
ery service;
(e) The Court allow any
interested parties to inter
vene for the purpose of
opposing the issuance of
an order allowing the imme
diate and temporary collec
tion of taxes;
(f) After conducting a
hearing, the Court enter an
order authorizing the imme
diate and temporary collec
tion of ad valorem taxes on
motor vehicles and heavy
equipment based on the
current valuations provid
ed by the Commissioner
and the 2007 millage rate;
and providing that, after
the 2008 digest has been
approved and the millage
rate set, (1) taxpayers who
have not yet paid 2009 ad
valorem taxes on motor
vehicles at that time will then
pay based on 2008 millage
rate (as provided by law),
and (2) taxpayers who have
paid 2009 ad valorem taxes
on motor vehicles will be
entitled to apply in person
at the Office of the Banks
County Tax Commissioner
for a refund, if one is owed,
and will not be required
to pay any additional tax
owed; and
(g) The Court order such
other and further relief as
the Court deems just and
proper.
Respectfully submitted
this 4th day of November,
2008.
STEWART, MELVIN &
FROST, LLP
By: /SI J. Randall Frost
State Bar No. 278400
Attorneys for Petitioner
P. O. Box 3280
Gainesville, GA 30501
(770)536-0101
V E R I F I CAT I O N
Georgia, Banks County
I swear and affirm that
the contents of the forego
ing pleading, where based
upon my own knowledge,
are true and correct and
where based upon infor
mation and belief, I verily
believe them to be true and
correct.
IS/ Margaret Ausburn,
Banks County Tax
Commissioner
Sworn to and subscribed
before me this 4th day of
November, 2008.
/SI
Notary Public
My commission expires:
[SEAL]
Superior Court
of Banks County
State of Georgia
In the Matter of:
The 2008 Tax Digest for
Banks County, Georgia
Civil Action File No.
08-CV-612A
RULE NISI ORDER
The Board of
Commissioners of Banks
County, Georgia, having
filed a Petition for Order
Authorizing the Immediate
and Temporary Collection of
Ad Valorem Motor Vehicle
Taxes (the “Petition”) pursu
ant to O.C.G.A. §48-5-310,
and for good cause shown;
IT IS HEREBYORDERED
that, pursuant to O.C.G.A.
§ 48-5-310(c), a hearing on
the Petition shall be held at
the Temporary Courthouse
Annex at 335 Evans Street
in Homer, Georgia, on the
26th day of November,
2008, beginning at 9:00
o’clock a.m.
IT IS FURTHER
ORDERED that the
Banks County Board of
Commissioners shall cause
the Petition and this Order
to be published in The
Banks County News (the
official newspaper of Banks
County, Georgia for publi
cation of official notices).
IT IS FURTHER
ORDERED that the
Banks County Board of
Commissioners post a copy
of the Petition in a promi
nent place in the Temporary
Courthouse Annex at 335
Evans Street, Homer,
Georgia, before the date of
the hearing.
IT IS FURTHER
ORDERED that the
Banks County Board of
Commissioners shall
serve by overnight deliv
ery the Commissioner of
the Georgia Department of
Revenue with a copy of the
Petition and this Order.
IT IS FURTHER
ORDERED that, before
the hearing, any interest
ed party may intervene for
opposing the issuance of
an order allowing the imme
diate and temporary collec
tion of taxes as requested
in the Petition.
SO ORDERED, this 4th
day of November, 2008.
/SI
JUDGE, SUPERIOR
COURT
PIEDMONT JUDICIAL
CIRCUIT
Submitted by:
STEWART, MELVIN &
FROST, LLP
By: /SI J. Randall Frost
State Bar No. 278400
P. O. Box 3280
Gainesville, GA 30503
(770)536-0101
Superior Court
of Banks County
State of Georgia
In the Matter of:
The 2008 Tax Digest for
Banks County, Georgia
Civil Action File No.
08-CV-612A
CERTIFICATE OF
SERVICE
This is to certify that I have
this day served a true and
correct copy of the within
and foregoing Petition for
an Order Authorizing the
Immediate and Temporary
Collection of Ad Valorem
Motor Vehicle Taxes and
Rule Nisi Order upon the
Revenue Commissioner
of the State of Georgia by
overnight delivery service
and addressed as follows:
The Honorable Bart L.
Graham
Commissioner of
Revenue
State of Georgia
1800 Century Center
Blvd., NE
Suite 15300
Atlanta, Georgia 30345-
3205
This 4th day of November,
2008.
STEWART, MELVIN &
FROST, LLP
By: IS/ J. Randall Frost
State Bar No. 278400
Attorneys for Petitioner
P. O. Box 3280
Gainesville, GA 30501
(770)536-0101
(NV20B/069-210)
gpn06
Trade Name
Trade Name Registration
HUDSON RIVER
TRADING COMPANY,
INC., a Georgia corpora
tion, with its principle place
of business at 104 Turk
Rd., Homer, GA 30547,
hereby gives notice pur
suant to O.C.G.A. Section
10-1-490 et seq., that it
filed a registration state
ment for use of the trade
name PEST CONTROL
INSULATION SYSTEMS
and TAP INSULATION
SYSTEMS with the Clerk of
the Superior Court of Banks
County on November 12,
2008.
(NV20.27P2)
gpn18
Roberts Estate
Georgia, Banks County
Probate Court
Notice
To: Stephanie Coulter
SHELBY ROBERTS and
JONATHAN ROBERTS
have petitioned to be
appointed Administrators
of the estate of JERRY
ROBERTS, deceased, of
said County. (The petitioner
has also applied for waiv
er of bond and/or grant of
certain powers contained
in O.C.G.A. §53-12-232.)
All interested parties are
hereby notified to show
cause why said petition
should not be granted. All
objections to the petition
must be in writing, setting
forth the grounds of any
such objections, and must
be filed with the court on
or before December 12,
2008. All pleadings/objec
tions must be signed before
a notary public or before a
probate court clerk, and fil
ing fees must be tendered
with your pleadings/objec
tions, unless you qualify to
file as an indigent party.
Contact probate court per
sonnel at the following
address/telephone number
for the required amount of
filing fees. If any objections
are filed, a hearing will be
scheduled at a later date.
If no objections are filed,
the petition may be granted
without a hearing.
Betty Thomas
Probate Judge
By: Kathy Hill
Probate Clerk/Deputy
Clerk
144 Yonah Homer Road
Suite 7
Homer, GA 30547
706-677-6250
(NV20,27,DC4,10P4)
gpn07
Garrison Estate
Notice to Debtors
and Creditors
All creditors of the Es
tate of MATTIE LEE GAR
RISON, deceased, late of
Banks County, Georgia, are
hereby notified to render an
account of their demands
to the undersigned accord
ing to law, and all persons
indebted to said estate are
required to make immedi
ate payment to us.
THIS 3rd day of Novem
ber, 2008.
Linda Sue Hickman
Executor/Administrator
300 Antioch Road
Lula, Georgia 30554
(NV13,20,27,DC04P4)
gpn07
Henderson
Estate
Notice to Debtors
and Creditors
All creditors of the Estate
of WILLIAM SAMUEL
HENDERSON II, deceased,
late of Banks County,
Georgia, are hereby noti
fied to render an account of
their demands to the under
signed according to law,
and all persons indebted to
said estate are required to
make immediate payment
to us.
THIS 29th day of October,
2008.
Suzanne Haulbrook
William Samuel
Henderson III
Executors/Administrators
137 McClure Rd.
Gillsville, GA 30543
156 Bruce Jackson Rd.,
Newnan, GA 30263
(NV6,13,20,27P4)
gpn01
Adoption
Notice
In the Superior Court of
Banks County
State of Georgia
Adoption Petition No.
08A02X
IN RE: The Petition of
JANET M. BRAY
For the adoption of
THOMAS WAYNE
FOWLER, JR., a minor
child under the age of 14
years
TO: Thomas Wayne
Fowler
Notice if hereby given,
pursuant to O.C.G.A. §19-
8-12, that the above-named
petitioner has filed a petition
for adoption and a motion
to terminate any rights you
may have as the biological
father of the above-named
child, born April 14, 2002.
You are further notified that
you will lose all rights to the
child and will neither receive
notice nor be entitled to
object to the adoption of the
child, unless within 30 days
of receipt of such notice,
you file: (1) A petition to
legitimate the child pursu
ant to Code Section 19-7-
22; and (2) Notice of the
filing of the petition to legiti
mate with the court in which
the action under this Code
section, if any, is pending
and to the person who pro
vided such notice to such
biological father.
Witness the Hon. David
Motes, Judge of said
Court.
This the 3 day of October,
2008.
By: David Motes, Judge
Superior Court of Banks
County
(NV6,13,20P3)
gpn01
Adoption
Notice
In the Superior Court of
Banks County
State of Georgia
Adoption Petition No.
08A01X
IN RE: The Petition of
JANET M. BRAY
For the adoption of
HARLEYSTEVEN BYRUM,
a minor child under the age
of 14 years
TO: UNKNOWN
FATHER
Notice if hereby given,
pursuant to O.C.G.A. §19-
8-12, that the above-named
petitioner has filed a petition
for adoption and a motion
to terminate any rights you
may have as the biological
father of the above-named
child, born June 28, 2003.
You are further notified that
you will lose all rights to the
child and will neither receive
notice nor be entitled to
object to the adoption of the
child, unless within 30 days
of receipt of such notice,
you file: (1) A petition to
legitimate the child pursu
ant to Code Section 19-7-
22; and (2) Notice of the
filing of the petition to legiti
mate with the court in which
the action under this Code
section, if any, is pending
and to the person who pro
vided such notice to such
biological father.
Witness the Hon. David
Motes, Judge of said
Court.
This the 3 day of October,
2008.
By: David Motes, Judge
Superior Court of Banks
County
(NV6,13,20,P3)
gpn07
Hartline Estate
Notice to
Debtors and Creditors
All creditors of the Estate
of JANE HARTLINE,
deceased, late of Banks
County, Georgia, are here
by notified to render an
account of their demands
to the undersigned accord
ing to law, and all persons
indebted to said estate are
required to make immedi
ate payment to us.
THIS 20 day of October,
2008.
Teresa Brock
Executor/Administrator
159 Tab Rd.
Alto, GA 30510
(OC30,NV06,13,20P4)
gpn07
Boswell Estate
Notice to Debtors
and Creditors
All creditors of the Estate
of OLA MAE BOSWELL,
deceased, late of Banks
County, Georgia, are here
by notified to render an
account of their demands
to the undersigned accord
ing to law, and all persons
indebted to said estate are
required to make immedi
ate payment to us.
THIS 20 day of October,
2008.
Joyce A. Boswell Wilson
Executor/Administrator
7687 Bill Wilson Rd.
Alto, GA 30510
(OC30,NV06,13,20P4)
gpn14
Public Notice
Effective December 9,
2008, the Banks Jackson
Commerce Hospital and
Nursing Home Authority
(BJC Medical Center) will
discontinue Obstetric Labor
and Delivery Services.
(NV13,20,27,DC4B/109-10)
Mail legals to:
The Banks County
News
P.O. Box 908
Jefferson, GA 30549
or
Email to: legals@main-
streetnews.com