Banks County Legal Advertisements...

NOVEMBER 13, 2002

The legal notices posted on this site are for reference only. Only the legal notices published in the legal organ newspaper of this county (The Banks County News) are official per O.C.G.A. sec. 9-13-140, et seq.
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Wise Estate
Notice to Debtors
and Creditors
Georgia, Banks County
All creditors of the estate of Myrtle Hulsey Wise, deceased, late of Banks County, are hereby notified to render in their demands to the undersigned according to law, and all persons indebted to said estate are required to make immediate payment to me.
This 30th day of October, 2002.
John B. Wise, Executor of the Estate of Myrtle Hulsey Wise, Deceased
5625 Eden Roc Lane
Atlanta, Georgia 30342
(OC30,NV6,13,20P4)

Invitation to Bid
Division 0 - Bidding Requirements Comprehensive Improvements
Section A - Invitation
to Bid Paving
The Housing Authority of the City of Homer will receive bids for Comprehensive Improve-ments at Project GA256-001 in Homer, Georgia.
Bids will be received until 11:00 a.m., Local Time on the 21st day of November, 2002, at the main office of the Housing Authority at 605 S. Pond St.; Toccoa, Georgia 30577. At that time, all bids received will be publicly opened and read aloud.
Proposals submitted by mail should be addressed to the Housing Authority at the address set out above and plainly marked as indicated in the “Instructions to Bidders,” Section B. All proposals submitted by mail will be collected at the above mentioned mailing address at 10:30 a.m., Local Time, on the day mentioned above and held unopened at the office of the Housing Authority until 11:00 a.m., at which time they will be opened with those that have been hand delivered.
Bidding Documents, including Plans and Specifications, are on file at the office of the Architect, Aiken, Aiken, Beauchamp & Sheetz Architects, Inc., 2722, Piedmont Road, N.E., Atlanta, Georgia 30305, Post Office Box 52639, Atlanta, Georgia 30355, and at the office of the Housing Authority at the above address.
Plans and specifications may be ordered from the Architect’s Office in Atlanta. Prime Contractors, Subcontractors and Material Suppliers may purchase sets of the documents for the cost of reproduction which is $50.00 per set. This $50.00 is not refundable. Each request for plans and specifications should indicate that the request is for a prime contractor or otherwise. A certified check, or bank draft, drawn on a bank or trust company insured by the Federal Deposit Insurance Corporation made payable to the Owner or a satisfactory Bid Bond, executed by an acceptable surety on the Bid Bond Form contained in the Specifications in an amount equal to five percent (5%) of the bid shall be submitted with each bid. The successful bidder will be required to furnish and pay for satisfactory Performance and Payment Bond(s) in the amount of 100% of the contract amount.
The Owner reserves the right to reject any or all bids and to waive any informalities in the bidding.
No bids may be withdrawn for a period of sixty (60) days subsequent to the opening of bids without the consent of the Owner.
Then General Contractors submitting bids or being considered for this work shall be licensed “as applicable.” Failure to do so where applicable shall disqualify the bid.
All contractors shall be required to comply with the equal employment requirements of the Federal Government, and to specifically comply with 24 CFR Part 135 which requires that employment and other economic opportunities generated by this contract shall, to the greatest extent feasible, be directed to low and very low income persons, particularly those persons who live in the projects where this work will be done.
Attention is called to the fact that salaries not less than the Davis-Bacon wage rates as published by the U.S. Department of Labor and as set forth in the Specifications must be paid on this Project.
Please address all questions regarding plans and specifications, or bidding procedure to the Architect and not to the Housing Authority.
Date: 10/18/02
Housing Authority of the City of Homer
By: H.L. Brantley, Executive Director
(OC30,NV6,13B/805 6000)

Name Change
In the Superior Court
of Banks County
State of Georgia
Family Division
In Re: The Name Change of:
Children: Leslie Neida Colley, Savannah Lenora Colley
Petitioner: Lenora E. Stidham
Respondent: William A. Colley
Civil Action File No.: 02CV394-A
Petition to Change Names of Minor Children
Petitioner files this Petition and shows the following:
1. The following is information about the Petitioner:
Petitioner’s name: Lenora E. Stidham
Petitioner is a resident of Banks County, Georgia
2. The following is information about the Children:
The names of the minor children: Leslie Neida Colley, Savannah Lenora Colley
These minor children are residents of Banks County, Georgia
3. The relationship between the Petitioner and the minor children:
Petitioner is the mother of the minor children.
4. What do you want to change the names of the minor children to?
Petition desires to change the names of the following minor children to:
Current names of minor children to New names of minor children
Leslie Neida Colley to Leslie Neida Stidham
Savannah Lenora Colley to Savannah Lenora Stidham
(OC30,NV6,13,20P4)

Notice of Sale
Notice of Sale Under Power
Georgia, Banks County
Under and by virtue of the Power of Sale contained in a Security Deed given by Kimberly A. Barnes and Kevin L. Barnes to Mortgage Electronic Registration Systems, Inc., dated February 26, 2002, recorded in Deed Book 188, Page 518, Banks County, Georgia Records, conveying the after-described property to secure a Note in the original principal amount of SIXTY-THREE THOUSAND SIXTY-ONE AND 0/100 DOLLARS ($63,061.00), with interest thereon as set forth therein, there will be sold at public outcry to the highest bidder for cash before the Courthouse door of Banks County, Georgia, within the legal hours of sale on the first Tuesday in December, 2002, the following described property:
Exhibit “A”
All that tract or parcel of land, together with all improvements thereon, situate, lying and being in the 266th District, G.M., Banks County, Georgia, and being known and designated as Lot 10, Country Meadows East Subdivision, and being more particularly shown on a survey entitled “Survey for Mike R. Love & Debbie Lunsford Love,” dated October 8, 1997, by Patton-Patton, Inc., Chris M. Patton, Registered Land Surveyor, and recorded in Plat Book C, Page 42, in the Office of the Clerk of the Superior Court of Banks County, Georgia, reference to which is hereby made for a more particular description of the property herein conveyed.
This property is subject to Restrictive Covenants at Deed Book 150, Page 705.
Also: Less and except all that land given by Right-of-Way Deed to Banks County dated 11/12/98 and recorded at Deed Book 108, Page 743.
The debt secured by said Security Deed has been and is hereby declared due because of, among other possible events of default, failure to pay the indebtedness as and when due and in the manner provided in the Note and Security Deed. The debt remaining in default, this sale will be made for the purpose of paying the same and all expenses of this sale, as provided in Security Deed and by law, including attorney’s fees (notice of intent to collect attorney’s fees having been given).
Said property will be sold subject to any outstanding ad valorem taxes (including taxes which are a lien, but not yet due and payable), any matters which might be disclosed by an accurate survey and inspection of the property, any assessments, liens, encumbrances, zoning ordinances, restrictions, covenants, and matters of record superior to the Security Deed first set out above.
To the best knowledge and belief of the undersigned, the party in possession of the property is Kimberly A. Barnes and Kevin L. Barnes or a tenant or tenants and said property is more commonly known as 1165 Ervin Chambers Road, Maysville, GA 30558.
The sale will be conducted subject (1) to confirmation that the sale is not prohibited under the U.S. Bankruptcy Code and (2) to final confirmation and audit of the status of the loan with the holder of the security deed.
Mortgage Electronic Registration Systems, Inc., as Attorney-in-Fact for Kimberly A. Barnes and Kevin L. Barnes
Daniel D. Phelan
McCalla, Raymer, Padrick, Cobb, Nichols & Clark, LLC
1544 Old Alabama Road
Roswell, Georgia 30076
www.foreclosurehotline.net
DDP/cjc 12/3/02
Our file no. 52386902-FT5
(NV6,13,20,27B/930 6000)

Notice of Sale
Georgia, Banks County
By virtue of Power of Sale contained in Security Deed from M. Lex Burt and Gayla G. Burt to White County Bank, dated November 23, 1999, which Deed is recorded among Banks County, Georgia Records in Deed Book 151, Page 384, (transferred and assigned to Regions Bank and recorded in Deed Book 181, Page 700), said Security Deed being given to secure a Note dated November 23, 1999, in the original principal amount of Two Hundred Twenty Eight Thousand and 00/100 ($228,000.00) Dollars, with interest thereon as set forth therein, there will be sold by the undersigned at public outcry to the highest bidder for cash before the Courthouse Door at Banks County, Georgia, within the legal hours of sale on the first Tuesday in December, 2002, (December 3, 2002) the following described property, to-wit:
All that tract or parcel of land lying and being in the 448th G.M.D. of Banks County, Georgia, and being known and designated as Tract 4 of High Wycombe Subdivision, Phase One, containing 3.85 acres, more or less, as shown on a plat of survey prepared for Lex Burt by Kenyon L. Miller, RLS, dated November 22, 1999, recorded in Plat Book 24, Page 149, Banks County, Georgia Records, said plat being incorporated herein by reference for a more particular description.
Said property is known as 168 Whippoorwill Way, Alto, Georgia 30510, together with all fixtures and personal property attached to and constituting a part of said property if any.
Whereas, the Note secured by said Security Deed has become in default as to payment of the principal and interest, and Regions Bank has given notice of its intention to foreclose said Security Deed and claim attorney’s fees as provided in said Note and Security Deed.
The debt secured by said Security Deed and evidenced by said Note has been and is hereby declared due because of the non-payment of the current indebtedness secured by said Security Deed. The debt remaining in default, this sale will be made for the purpose of paying said indebtedness, including all accrued and unpaid interest thereon, and attorney’s fees and all expenses of said sale.
Said property will be sold subject to any outstanding ad valorem taxes (including taxes which are a lien, whether or not now due and payable), the right of redemption of any taxing authority, any matters which might be disclosed by an accurate survey and inspection of the property, any assessments, liens, encumbrances, zoning ordinances, restrictions, covenants, and matters of record superior to the Security Deed first set out above.
This sale will be conducted subject (1) to confirmation that the sale is not prohibited under the U.S. Bankruptcy Code and (2) to final confirmation and audit of the status of the loan with the holder of the security deed.
The property will be sold as the property of M. Lex Burt and Gayla G. Burt, who, to the best of the undersigned’s knowledge and belief, are the parties in possession of said property.
Regions Bank, as Attorney-in-Fact for M. Lex Burt and Gayla G. Burt
M. Keith York
Kimzey, Kimzey & York
1070 South Main Street
P.O. Box 38
Cornelia, Georgia 30531
(706) 778-6823
This law firm is acting as a debt collector. Any information obtained will be used for that purpose.
(NV6,13,20,27INV)

Notice of Sale
Notice of Sale Under Power
Georgia, Banks County
On December 20, 2000, Debby Woolever executed a promissory note in the original principal amount of Ninety-Eight Thousand One Hundred Twenty Dollars ($98,120.00), payable to Century South Banks of Northeast Georgia, N.A., which note was payable in monthly installments. This note contained a provision for the payment of attorney’s fees, if collected by law or through an attorney at law. In order to secure the payment of this note, Debby Woolever had executed and delivered to Century South Banks of Northeast Georgia, N.A., a Deed to Secure Debt dated December 20, 2000, and recorded at Deed Book 166, Pages 357-364, and subsequently modified by instrument recorded in Deed Book 184, Pages 860-862, of the Banks County, Georgia, Deed Records, conveying the property described in Exhibit “A”, attached to this notice.
Because Debby Woolever defaulted in fulfilling the terms of said note and Deed to Secure Debt, Branch Banking & Trust Company, as successor in interest to Century South Banks of Northeast Georgia, N.A., pursuant to the terms of said note and Deed to Secure Debt securing the same, has exercised its option and declared the entire balance due and collectible. Notice fixing the liability for attorney’s fees has been given, as is required by law.
The property will be sold as the property of Debby Woolever. To the best of the undersigned’s knowledge and belief, the party in possession of this property is Debby Woolever. The Deed to Secure Debt contains a power of sale authorizing Century South Banks of Northeast Georgia, N.A., to sell the aforesaid property in order to satisfy this debt after advertising the same once a week for four (4) weeks, and in accordance with said power of sale and by virtue thereof, Branch Bank & Trust Company, as successor in interest to Century South Banks of Northeast Georgia, N.A., will sell such property at public outcry, to the highest and best bidder for cash, on the first Tuesday in December, 2002, at the place for public sale before the Courthouse door in Banks County, Georgia, within the legal hours of sale. Such property shall be sold subject to existing liens and encumbrances, if any.
The proceeds of this sale will be used (1) to pay the expenses of said sale; (2) to pay the sum secured by said Deed to Secure Debt; (3) to pay any accrued taxes; and (4) the balance will be distributed as provided by law.
This advertisement shall run on November 6, 13, 20 and 27, 2002.
The address of the property is 784 Borders Road, Commerce, Georgia 30530.
Branch Banking & Trust Company, as Successor in Interest to Century South Banks of Northeast Georgia, N.A., as Attorney-in-Fact for Debby Woolever
By: T. Wesley Robinson
Carey, Jarrard & Walker
P.O. Box 635
Gainesville, GA 30503
(770) 534-7700
Attorney for Branch Banking & Trust Company
Exhibit “A”
All that tract or parcel of land lying and being in GMD 207, Banks County, Georgia, being Lot 11 of Hudson River Estates Subdivision, as shown on the subdivision plat recorded in Plat Book A, Page 33, Banks County, Georgia, Records, which plat is incorporated herein by reference and made a part hereof.
(NV6,13,20,27INV)

Notice of Sale
Notice of Sale Under Power
Georgia, Banks County
Under and by virtue of the Power of Sale contained in a Deed to Secure Debt given by Paul D. Beasley and Gloria G. Beasley to ContiMortgage Corporation, dated May 25, 1999, and recorded in Deed Book 144, Page 598, Banks County, Georgia Records, as last assigned to Manufacturers & Traders Trust Company, One M & T Plaza, Buffalo, NY 14203-2399, Trustee for Securitization Series 1999-3, Agreement dated 6-01-99 by assignment to be recorded in Banks County, Georgia Records, conveying the after-described property to secure a Note of even date in the original principal amount of $115,650.00, with interest at the rate specified therein, there will be sold by the undersigned at public outcry to the highest bidder for cash before the Courthouse door of Banks County, Georgia, within the legal hours of sale on the first Tuesday in December, 2002, to-wit: December 3, 2002, the following described property:
All that lot, tract, or parcel of land, together with improvements thereon, lying and being in the 207th District G.M., of Banks County, Georgia, approximately six (6) miles northeast of Commerce and on the East side of Highway No. 59 and being that tract of land designated as Tracts No. 4, 5 and 6, aggregating 7.07 acres, more or less, as shown in a certain plat dated July 1, 1975, by N.B. DeLoach. Said plat being recorded in Plat Book 5, Page 289, of the Banks County, Georgia Plat Records, and which plat is hereby incorporated by reference for a more complete description of said property.
This conveyance includes a right of easement for travel over and along the land which is designated on the aforementioned plat as a 30 foot road and this conveyance is made subject to a similar right of easement over the same land to the purchaser of each of the tracts of land numbered 1 through 30 as shown in the aforementioned plat.
The debt secured by said Deed to Secure Debt has been and is hereby declared due because of, among other possible events of default, failure to pay the indebtedness as and when due and in the manner provided in the Note and Deed to Secure Debt. The debt remaining in default, this sale will be made for the purpose of paying the same and all expenses of this sale, as provided in the Deed to Secure Debt and by law, including attorney’s fees (notice of intent to collect attorney’s fees having been given).
To the best knowledge and belief of the undersigned, the party (or parties) in possession of the subject property known as 1080 Georgia Highway 59, Commerce, GA 30530 is (are): Paul D. Beasley and Gloria G Beasley or tenant or tenants.
Said property will be sold subject to (a) any outstanding ad valorem taxes (including taxes which are a lien, but not yet due and payable), (b) any matters which might be disclosed by an accurate survey and inspection of the property, and (c) all matters of record superior to the Deed to Secure Debt first set out above, including, but not limited to, assessments, liens, encumbrances, zoning ordinances, easements, restrictions, covenants, etc.
The sale will be conducted subject to (1) confirmation that the sale is not prohibited under the U.S. Bankruptcy Code, and (2) final confirmation and audit of the status of the loan with the holder of the security deed.
Manufacturers & Traders Trust Company, One M & T Plaza, Buffalo, NY 14203-2399, Trustee for Securitization Series 1999-3, Agreement dated 6-01-00, as Attorney-in-Fact for Paul D. Beasley and Gloria G. Beasley
Dene S. Perusse
Hudnall, Cohn and Abrams, P.C.
780 Johnson Ferry Road, Suite 250
Atlanta, Georgia 30342
(404) 256-1212
The law firm is acting as a debt collector attempting to collect a debt. Any information obtained will be used for that purpose.
(NV6,13,20,27INV)

Notice of Sale
Notice of Sale Under Power
State of Georgia
County of Banks
Under and by virtue of the power of sale contained in that certain Deed to Secure Debt (“Security Deed”) executed and delivered by Doug Anderson to Community Bank & Trust dated March 30, 1998, and recorded at Deed Book 134, Pages 62-64, of the Banks County, Georgia Real Estate Records, the undersigned will sell at public outcry to the highest bidder for cash before the door of the Courthouse of Banks County, Georgia, during the legal hours of sale, on the first Tuesday in December, 2002, to-wit: December 3, 2002, the following described property:
All that tract or parcel of land lying and being in the Hollingsworth (1580th) GMD of Banks County, Georgia, as shown on a plat of survey for Max Lewallen and Associates for Charles Lopez under date of March 10, 1998, containing 1.00 acre and recorded in Plat Book 23, Page 91, in the Office of the Clerk of Superior Court of Banks County, with said plat being specifically incorporated herein by reference for a more complete description.
Subject to: an easement for ingress and egress as shown on the above referenced survey.
Upon information and belief, said described property is located at: 358 Otis Brown Road, Baldwin, Georgia 30511.
The debt secured by said Security Deed is evidenced by Note (the “Note”), dated March 26, 2002, in the original principal amount of $120,917.45, payable, principal and interest from the date thereof shown on said Note on the unpaid balance until paid.
Default has occurred in the payment of the debt evidenced by the Note and secured by the Security Deed as a result of the default in payment of installments owed under the note. The total balance of said debt has, therefore, been declared due and the Security Deed foreclosable according to its terms.
The debt remaining in default, the property will be sold to the highest bidder for cash as the property of Doug Anderson, the proceeds to be applied to the payment of said indebtedness, attorney’s fees (notice of intention to collect attorney’s fees having been given), and the lawful expenses of said sale, all as provided in the Note and the Security Deed, said sale to be subject to any and all unpaid taxes and assessments, and restrictions, easements and liens of record, if any.
To the best of the undersigned’s knowledge and belief, the property is in the possession of Doug Anderson and will be sold as the property of Doug Anderson.
The undersigned will execute a deed to the purchaser as authorized in the aforementioned Security Deed.
Community Bank & Trust, as Attorney-in-Fact for Doug Anderson
By Paul B. Smart
Hulsey, Oliver & Mahar, LLP
P.O. Box 1457
Gainesville, GA 30503
(770) 532-6312
(NV6,13,20,27B/417 5000)

Notice
In the Juvenile Court
of Banks County
State of Georgia
In the Interest of: Nicholas Weatherford, DOB: 5-23-96, Sex: Male; Ashleigh Makayla Hart, DOB: 11-29-97, Sex: Female; Children Under the Age of Eighteen
Case Numbers: 006-02J-52, 006-02J-54
Notice of Publication
To: Kenneth Dispain, Father of the Above-Named Children
By order for service by publication dated the 30th day of October, 2002, you are hereby notified that on April 29, 2002, the Banks County Department of Family and Children Services filed a Petition for Temporary Custody (Deprivation) against you as to Nicholas Weatherford. You are required to file with the Clerk of Juvenile Court, and to serve upon Petitioner’s attorney, Jeffrey K. Williams, an answer in writing within sixty (60) days of the date of the Order of Publication.
This matter has been set for final hearing on the 28th day of January, 2003, at 11:00 a.m., at the Juvenile Court, Banks County Courthouse, Homer, Georgia.
The child or children and other parties involved may be represented by a lawyer at all stages of these proceedings. If you want a lawyer, you may choose and hire your own lawyer. If you want to hire a lawyer, please contact your lawyer immediately. If you want a lawyer but are not able to hire a lawyer without undue financial hardship, you may ask for a lawyer to be appointed to represent you. The Court would inquire into your financial circumstances and if the Court finds you to be financially unable to hire a lawyer, then a lawyer will be appointed to represent you. If you want a lawyer appointed to represent you, you must let the Court or the officer of this Court handling this case know that you want a lawyer immediately.
Witness, the Honorable Kevin Guidry, Judge of said Court, this the 30th day of October, 2002.
June Westbrook, DC
Clerk, Banks County Juvenile Court, Banks County Courthouse, Homer, Georgia
(NV6,13,20,27INV)

Sims Estate
Notice to Debtors
and Creditors
All creditors of the estate of Mildred Sims, deceased, late of Banks County, Georgia, are hereby notified to render in their demands to the undersigned according to law, and all persons indebted to said estate are required to make immediate payment to us.
This 28th day of October, 2002.
Mazel Garrison, Executor/Administrator
440 Garrison Road
Lula, GA 30554
(706) 677-3899
(NV6,13,20,27P4)

Public Hearing
Notice of Public Hearing
Please take notice that the following applications have been received by the Banks County Planning Office:
CU-02-21 - Application by Angie Mauldin for a conditional use permit to build two breeder houses at 704 Hwy. 323. This property is zoned ARR, Agricultural, Rural-Residential.
V-02-06 - Application by William L. and Sally B. Wilson for a variance to re-face an advertising sign that exceeds 40 feet for the Burger King restaurant on Hwy. 441, South. This property is zoned C-2, General Commercial.
An Ordinance authorizing the suspension of portions of the Code of Ordinances and other formalities during a State of Emergency.
An Ordinance to require registration of building and repair services during a State of Emergency.
An Ordinance to prohibit overcharging for goods, materials, services and housing during a State of Emergency.
An Ordinance authorizing the imposition of curfews during times of emergency or disaster.
The above applications and ordinances are on file in the office of the Banks County Planning Commission and are available for public review.
The Banks County Planning Commission will hold a public hearing on the matters on Tuesday, December 3, 2002, at 7 p.m. in the courtroom located at the Banks County Courthouse in Homer, Georgia.
The Banks County Commissioners will hold a public hearing on the matters on Tuesday, December 10, 2002, at 7 p.m. in the courtroom at the Banks County Courthouse in Homer, Georgia.
Interested persons are invited to appear and comment.
This 13th day of November, 2002.
(NV13B/069 3000)

Public Hearing
Notice of Public Hearing
The Homer Housing Authority has developed its Comprehensive Agency Plan in compliance with the Quality Housing and Work Responsibility Act of 1998. The Plan will be available November 13, 2002, for public review and comment at the Homer Housing Authority’s Hill Street Office, Homer Town Hall, and at the administrative office at 605 South Pond Street, Toccoa, GA.
In addition, a public hearing will be held at 164 Hill Street, Homer, Georgia, on January 3, 2003, at 1:00 p.m. for public input and consideration by the Homer Housing Authority Board of Commissioners.
Persons requiring assistance due to special needs or language barriers should provide one week’s notice by contacting the Homer Housing Authority at (706) 886-9455.
Date: October 31, 2002
/s/ H.L. Brantley, Executive Director
Equal Housing Opportunity
(NV13B/805 2000)

Notice
Superior Court of
Banks County
State of Georgia
In the Matter of: The 2002 Tax Digest for Banks County, Georgia
Civil Action File No. 02-CV-426X
Petition for Order 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 governing body of Banks County, Georgia. Petitioner is authorized under the laws of the State of Georgia to levy and collect ad valorem taxes upon all property located within its jurisdiction (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 2003 ad valorem taxes on motor vehicles located in Banks County, Georgia. Petitioner seeks such an order because, due to reevaluation and the resignation of the Banks County tax appraiser with Banks County being unable to employ a qualified tax appraiser until June, 2002, the digest has not been approved, the millage rate cannot be set, the amount of taxes due cannot be determined, and tax bills cannot be prepared. Although Petitioner has authorized and requested that the Banks County Tax Commissioner obtain from the Commissioner of the Georgia Department of Revenue an order allowing the Banks County Tax Commissioner to accept voluntary payments of 2002 ad valorem taxes on real and personal property based on 2001 tax amounts, this procedure is not available for ad valorem taxes on motor vehicles. As a result, 2003 ad valorem taxes on motor vehicles cannot be collected, 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 particular year, a digest must be prepared and a millage rate must be set by Petitioner and the Board of Education of Banks County. In order for a digest to be prepared, the Banks County Board of Tax Assessors must first complete the revision and assessment of returns and forward the returns to the Banks County Tax Commissioner, who then prepares a digest and submits it to the Commissioner of the Georgia Department of Revenue for approval.
5.
Pursuant to O.C.G.A. § 48-5-302, the Banks County Board of Tax Assessors is charged with the duties of, among other things, completing a revision and assessment of the returns of taxpayers in Banks County each year.
6.
In the year 2002, acting pursuant to its official duties conferred by law, the Banks County Board of Tax Assessors undertook reevaluation or reappraisal of real and personal property in Banks County but to complete its official duties a qualified tax appraiser had to be employed by Banks County.
7.
Consequently, the tax digest has not been submitted to the Commissioner of the Georgia Department of Revenue for the year 2002.
8.
The inability to obtain approval of the digest prohibits or prevents collections from being made and enforced on the digest, and also effectively prevents Petitioner and the Banks County Board of Education from setting a millage rate.
9.
Although Petitioner has authorized and requested that the Banks County Tax Commissioner obtain from the Commissioner of the Georgia Department of Revenue an order allowing the Banks County Tax Commissioner to accept voluntary payments of 2002 ad valorem taxes on real and personal property based on 2001 tax amounts, this procedure is not available for ad valorem taxes on motor vehicles. Consequently, because a millage rate has not been set, the Banks County Tax Commissioner cannot determine the amount of 2003 ad valorem taxes on motor vehicles.
10.
Unless the Court authorizes the immediate and temporary collection of 2003 ad valorem taxes due on motor vehicles, Petitioner will not be able (a) to pay the County’s debts as they mature; (b) pay appropriate salaries of employees, other government officials, and other persons entitled to receive either compensation by or funds from the County as provided by law; (c) maintain an orderly and normal function of county business and governmental affairs; (d) maintain an adequate, proper or desirable 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 suffering of immediate and irreparable injury, loss, or damage.
11.
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 2001.
12.
By the filing of this petition, tax collections are currently sought for 2003 ad valorem taxes on motor vehicles.
13.
Pursuant to O.C.G.A. § 48-5-441, motor vehicles 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 evaluation of all motor vehicles for use as the taxable value of motor vehicles.
14.
In Banks County, no local act governs the time for payment of ad valorem taxes on motor vehicles, so pursuant to O.C.G.A. §§ 48-5-473, 48-5-440, and 40-2-21, ad valorem taxes on motor vehicles owned by natural persons domiciled in Banks County are due and payable beginning thirty-one days before the owner’s birthday, and such taxes must be paid by midnight on the birthday of the owner, and 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.
15.
Consequently, taxpayers with January birthdays can pay 2003 taxes on motor vehicles beginning in December.
16.
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 registration of motor vehicles. Consequently, the Banks County Tax Commissioner collects ad valorem taxes on motor vehicles located in Banks County.
17.
Pursuant to O.C.G.A. § 48-5-443, motor vehicles are taxed at the same millage rate as the previous calendar year. As a result, 2003 ad valorem taxes on motor vehicles should be based on the 2002 millage, but this millage has not been set.
18.
Consequently, Petitioner asks that Petitioner and the Banks County Tax Commissioner be able temporarily and immediately to collect 2003 taxes on motor vehicles based on the 2002 millage rate and the current values provided by the Commissioner of the Department of Revenue. The millage rate for 2001 was as follows:
Total
Banks County 19.586
Baldwin 5.25
Maysville 4.07
It is Petitioner’s intent that (a) taxpayers will be billed temporarily for 2003 ad valorem taxes based on the 2001 millage rate and the current value provided by the Georgia Department of Revenue, (b) after the digest is approved, Petitioner will set a millage for 2002, and taxpayers who have not yet paid 2003 ad valorem taxes on motor vehicles at that time will then pay based on the 2002 millage rate (as provided by law), and (c) taxpayers who have paid 2003 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.
19.
Petitioner is entitled to an order authorizing the immediate and temporary collection of ad valorem taxes on motor vehicles and heavy equipment based on the current valuations provided by the Commissioner and the 2001 millage rate. The Court should also provide that, after the 2002 digest has been approved and the millage rate set, (a) taxpayers who have not yet paid 2003 ad valorem taxes on motor vehicles at that time will then pay based on the 2002 millage rate (as provided by law), and (b) taxpayers who have paid 2003 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.
20.
The basis upon which Petitioner seeks to collect temporary taxes is reasonable method which will do substantial justice to the parties under the exigencies of all the circumstances.
21.
Petitioner has informed representatives of the Banks County Board of Education of Petitioner’s intention to file this Petition, and such representatives have indicated their approval of the filing of this Petition. Petitioner is informed that, if the Order requested in this Petition is not entered, then the Banks County School District will not be able (a) to pay the School District’s debts as they mature; (b) pay appropriate salaries of employees, other government officials, and other persons entitled to receive either compensation by or funds from the School District as provided by law; (c) maintain an orderly and normal function of school business and governmental affairs; (d) maintain an adequate, proper or desirable credit rating either to maintain or affect existing or future interest rates on bonded indebtedness on loans incurred or obligated by the School District’s governing authority (the Banks County Board of Education); and (e) avoid by practical means the suffering of immediate and irreparable injury, loss, or damage.
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 order that Petitioner post a copy of this Petition in a prominent place in the Banks County Courthouse;
(d) The Court allow any interested parties to intervene for the purpose of opposing the issuance of an order allowing the immediate and temporary collection of taxes;
(e) After conducting a hearing, the Court enter an order authorizing the immediate and temporary collection of ad valorem taxes on motor vehicles and heavy equipment based on the current valuations provided by the Commissioner and the 2001 millage rate; and providing that, after the 2002 digest has been approved and the millage rate set, (1) taxpayers who have not yet paid 2003 ad valorem taxes on motor vehicles at that time will then pay based on 2002 millage rate (as provided by law), and (2) taxpayers who have paid 2003 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
(f) The Court order such other and further relief as the Court deems just and proper.
Respectfully submitted this 5th day of November, 2002.
Stewart, Melvin & Frost, LLP
By: J. Randall Frost
State Bar No. 278400
Attorney’s for Petitioner
P.O. Box 3280
Gainesville, GA 30501
(770)536-0101
Exhibit “A”
Resolution Authorizing the Filing of A Petition Authorizing the Immediate Collection of Motor Vehicle Ad Valorem Taxes for the Months of January and February 2003
Whereas, Banks County is authorized under the laws of the State of Georgia to levy and collect motor vehicle ad valorem property taxes; and
Whereas, as a result of Banks County not having a qualified tax appraiser until June 2002 for the reevaluation of property located in Banks County, the county’s 2002 tax digest is not ready for submission to the Georgia Department of Revenue for approval at this time; and
Whereas, the collection of motor vehicle ad valorem taxes that will come due in January and February 2003 is available to Banks County pursuant to the authority granted by O.C.G.A. § 48-5-310; and
Whereas, the Board of Commissioners of Banks County is desirous of seeking an order from the Superior Court of Banks County authorizing the immediate collection of motor vehicle ad valorem taxes that will come due in January and February 2003 in Banks County; and
Whereas, in the absence of an order from the Superior Court of Banks County authorizing the immediate collection of motor vehicle ad valorem taxes that will come due in January and February 2003, the citizens of Banks County cannot avoid by practical means the suffering of immediate and irreparable injury, loss, and damage, in that drivers of motor vehicles located in Banks County will not be able to pay motor vehicle ad valorem taxes and obtain the required sticker for a motor vehicle tag and thus be in violation of the law requiring a current sticker on a motor vehicle tag.
Now, Therefore, Be It Resolved, that the Board of Commissioners of Banks County hereby authorizes the Banks County Attorney to file a petition in the Superior Court of Banks County seeking a court order that will allow for the immediate collection of motor vehicle ad valorem taxes that will come due in January and February 2003 based upon the millage rate for the various tax districts in Banks County according to the schedule attached as Exhibit “B”.
Banks County Board of Commissioners
By: Kenneth Brady, Chairman
Attest: Regina Gailey, Clerk
Exhibit “B”
Banks County Temporary Millage Rates for Vehicle Tax Collections
Total
Banks County 19.586
Baldwin 5.25
Maysville 4.07
Superior Court of
Banks County
State of Georgia
In the Matter of: The 2002 Tax Digest for Banks County, Georgia
Civil Action File No. 02-CV-426X
Verification
Personally appeared before the undersigned officer duly authorized to administer oaths, Kenneth Brady, who, being duly sworn, states under oath that he is the Chairman of the Board of Commissioners of Banks County, and that the facts set forth in this Petition for an Order Authorizing the Immediate Collection of Motor Vehicle Taxes that will come due in January and February 2003 is true and correct to the best of deponent’s knowledge, information and belief, and that the Petition is authorized by the Board of Commissioners of Banks County.
This 5th day of November, 2002.
Kenneth Brady, Chairman
Banks County Board of Commissioners
Sworn to and subscribed before me this 5th day of November, 2002.
Erin C. Decker
Notary Public
My Commission Expires: 10/20/06
(Notary Seal)
Superior Court of
Banks County
State of Georgia
In the Matter of: The 2002 Tax Digest for Banks County, Georgia
Civil Action File No. 02-CV-426X
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”) pursuant to O.C.G.A. § 48-5-310, and for good cause shown;
It is Hereby Ordered that, pursuant to O.C.G.A. § 48-5-310(c), a hearing on the Petition shall be held in the Courtroom of the Banks County Courthouse in Homer, Georgia, on the 20th day of November, 2002, beginning at 11:30 o’clock a.m. In accordance with O.C.G.A. § 48-5-310(c), the date of the hearing is no less than ten (10) days from the date of filing of the Petition.
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 publication of official notices on November 13, 2002.
It is Further Ordered that the Banks County Board of Commissioners post a copy of the Petition in a prominent place in the Banks County Courthouse before the date of the hearing.
It Is Further Ordered that the Banks County Board of Commissioners shall serve by overnight delivery the Commissioner of the Georgia Department of Revenue with a copy of the Petition and this Order.
It is Furthered Ordered that, before the hearing, any interested party may intervene for the purpose of opposing the issuance of an order allowing the immediate and temporary collection of taxes as requested in the Petition.
So Ordered, this 5th day of November, 2002.
Robert W. Adamson
Judge, Superior Court
Pidmont Judicial Circuit
770-367-6370
November 5, 2002
Submitted by:
Stewart, Melvin & Frost, LLP
By: J. Randall Frost
State Bar No. 278400
P. O. Box 3280
Gainesville, GA 30503
(770)536-0101
(NV13B/069 29000)


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