In Georgia, a constitutional amendment to create a new court, the Georgia Tax Court, will be on the ballot in Nov. 2024.
The Georgia Tax Court would have concurrent jurisdiction with the state business court and superior courts in equity cases. A superior court could order the removal of a case to the business court or tax court. Additional details about the court’s jurisdiction would be set by law.
Georgia Tax Court judges would serve terms of four years and be appointed by the governor with approval by the Senate Judiciary Committee and House Judiciary Committee. The state legislature would be authorized under the amendment to provide for the number of judges on the court and the qualifications to serve.
