Many taxpayers believe that their appeals against the property tax assessment values determined by the Hall County Tax Assessor are already skewed in favor of the government. While the Office of the Tax Assessor may have an inherent advantage considering its easy access to government records and the scope of resources available for its defense, taxpayers now have enhanced rights during a property tax appeal. Taxpayers can thank Act 431 Taxpayer Bill of Rights, formerly Senate Bill 177, which was signed on April 30, 1999 and became effective on January 1, 2000.