430 S.E.2d 595 | Ga. Ct. App. | 1993
This is an appeal by the DeKalb County Board of Tax Assessors (“BTA”) from the trial court’s denial of its motion for new trial.
The headquarters of Lanier Worldwide, Inc. (“Lanier”) and a large regional warehouse are located in DeKalb County. For many years Lanier applied for and received a freeport exemption from taxation on its inventory located in DeKalb County. In 1991, Lanier’s freeport exemption was denied because the application was deemed untimely by the BTA. Although the envelope in which it was mailed contained a meter strike dated April 1, 1991, the postmark date on the envelope was April 5, 1991.
Prior to 1991, Lanier had timely submitted its taxes and applications for freeport exemptions. In 1991, Lanier’s application for the freeport exemption was prepared by Corporate Tax Consultants (“CTC”). The CTC employee who prepared the application testified she mailed it by depositing the envelope containing the application in a United States post office on April 1, 1991.
1. The statute authorizing a freehold exemption in Georgia, OCGA § 48-5-48.1, provides in pertinent part: “Any person, firm, or
Thus, the term “filed” is not defined in that statute nor is the term defined in the chapter of the Code concerning ad valorem taxation of property. The two employees of the BTA who testified at trial stated that the BTA decides whether an application for a freeport exemption is timely filed by applying its internal policy, which requires the application must either be received on or before April 1 (the date on which the books are “closed” in DeKalb County) or the envelope in which the application is mailed must be postmarked by a United States post office with a date on or before April l.
Lanier presented no evidence that it complied with the internal policy established by the BTA to determine when applications for
The only other evidence Lanier presented at trial to support its position that its application for the freeport exemption was timely filed was the testimony of the deputy chief appraiser who testified that on one occasion the BTA made an “exception” to its filing deadline policy when the taxpayer presented evidence that the United States post office postmark on the envelope containing the tax document was erroneous by presenting the taxpayer’s copy of the post office receipt verifying the tax document had been sent by either registered or certified mail on the postmark date, which was earlier than the postmark date on the envelope of the tax document and was within the time allowed for filing under the BTA’s internal policy. The appraiser did not remember if an application for a freeport exemption was filed by that taxpayer. Unlike the taxpayer who was able to prove his return was timely filed to the BTA’s satisfaction, Lanier presented no evidence from the postal service showing that its application for a freeport exemption was mailed on or before April 1, 1991; only the testimony of the CTC employee who mailed the return that she deposited the application on the due date. As the BTA requires evidence of a United States post office postmark date to prove an application for freeport exemption was mailed timely, the evidence presented by Lanier was insufficient to show compliance with the BTA’s internal policy. Accordingly, the trial court erred in denying the BTA’s motion for new trial.
2. The BTA also contends the trial court committed reversible error by failing to give the following charge: “One who selects the United States mail as its agency to transmit communications takes all the risks that are usually incident to the business in which those messengers are engaged.” “A requested charge need be given only when it embraces a correct and complete principle of law and is pertinent and adjusted to the facts of the case. [Cit.]” Sapp v. Johnson, 184 Ga. App. 603, 605 (362 SE2d 82) (1987).
We hold the trial court erred by refusing to give that charge under the facts of this case because the instruction sheet for the application for freeport exemption makes it clear that the taxpayer bears the responsibility for ensuring that the postmark date is the same as the mailing date. Accordingly, the charge was not irrelevant to this case as the trial court found; instead it was adjusted to the facts of this case and contained a correct proposition of law.
Judgment reversed.
The BTA’s internal policy is consistent with how the term “filed” is defined by many jurisdictions in a taxation context. See, e.g., 26 USC § 7502 (a) (1); Fla. Stat. § 199.042 (1991); N. J. Stat. § 52:13D-22.2 (1992); ORC Ann. § 5703.053 (1992); and S. C. Code Ann. § 12-36-2570 (1991).