Section 48-2-50 - [See Note] Review of assessments; certifications(a) The commissioner's assessments shall not be reviewed except by the procedure provided in this chapter or Chapter 5B of Title 15, the "Georgia Tax Court Act of 2025." No trial court shall have jurisdiction of proceedings to question the assessments, except as provided in this chapter or Chapter 5B of Title 15, the "Georgia Tax Court Act of 2025."(b) When the commissioner is required by law to certify to any county or municipal government of this state all or any part of an assessment or tax against any taxpayer and the taxpayer disputes the correctness of the assessment or tax as determined by the commissioner, the commissioner is directed to certify to the county and municipal government the value of the property of the taxpayer or the tax admitted by him in his return to be due, or both such value and such tax due. After a final determination of the balance of the assessment or tax in dispute, the commissioner shall make a supplemental certification to the county and municipal government of the amount of the balance of the assessment or tax as finally determined. It shall be the duty of the taxpayer to pay as required by law any taxes assessed by the state, county, or municipal governments, both upon the original value as shown in his return and upon the supplemental value determined as provided in this chapter.Amended by 2024 Ga. Laws 601,§ 3-7, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.Amended by 2012 Ga. Laws 609,§; 4, eff. 1/1/2013. See 2012 Ga. Laws 609, §; 16.This section is set out more than once due to postponed, multiple, or conflicting amendments.