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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