Everetteze v

Clark, 286 Ga. 11, 685 S.E.2d 72, 2009 Ga. LEXIS 643 (2009). No material factor identified under O.C.G.A. § 48-5-299. — Grant of summary judgment to the taxpayers in the taxpayers’ respective assessment appeals was upheld because the county board’s stated basis for increasing the properties’ valuations of changes in comparable sales could not, as a matter of law, constitute a material factor as contemplated by O.C.G.A. § 48-5-299(c)(4). DeKalb County Bd. of Tax Assessors v. CWS SGARR Brookhaven, LLC, 352 Ga. App. 848, 836 728 S.E.2d 729, 2019 Ga. App. LEXIS 639 (2019). Two requirements for determining material factors. — Georgia Court of Appeals held that in applying rules of statutory interpretation, and reading O.C.G.A. § 48-5-299(c)(4) as a whole, the other material factors contemplated by the statute must meet two requirements: first, they must be factors that an on-site inspection of the property would reveal; and, second, they must be factors that are specific to the particular piece of property at issue. DeKalb County Bd. of Tax Assessors v. CWS SGARR Brookhaven, LLC, 352 Ga. App. 848, 836 S.E.2d 729, 2019 Ga. App. LEXIS 639 (2019). Procedures contemplate findings as to fair market value. — Statutory design of appeal to the county board of equalization and then to the superior court contemplates that findings as to fair market value shall be made. Hodsdon v. Duckett, 135 Ga. App. 922, 219 S.E.2d 634, 1975 Ga. App. LEXIS 1876 (1975). When tax assessors fail to use same standard in assessing property of same class as affirmatively shown by facts alleged in a petition for injunctive relief and declaration of illegality of tax assessment, there is no merit in the contention that the plaintiffs have an adequate and complete remedy by arbitration (now hearing and trial) under this statute. Colvard v. Ridley, 218 Ga. 490, 128 S.E.2d 732, 1962 Ga. LEXIS 542 (1962). Valuation of property may be changed in subsequent years even if not further improved. — Mere fact that property had been assessed for taxes at a certain value after arbitration (now appeal) under this statute in a previous tax year would not prevent the taxing authorities from fixing the valuation different for a succeeding year, even though no improvements had been made on the property since the arbitration (now appeal). Hutchins v. Williams, 212 Ga. 754, 95 S.E.2d 674, 1956 Ga. LEXIS 519 (1956). Fee awards afforded to the taxpayer the additional relief to which the taxpayer was statutorily entitled under O.C.G.A. §§ 9-11-54(c)(1) and 48-5-311(g)(4)(B)(ii). 48-5-311 Fulton County Bd. of Tax Assessors v. Toro Props. VI, LLC, 329 Ga. App. 26, 763 S.E.2d 496, 2014 Ga. App. LEXIS 613 (2014). Valuation, uniformity, and equalization proper matters for basis of refund claim. — County homeowners, who alleged that the assessors board engaged in “sales chasing” by selectively targeting recently sold properties for reappraisal at the increased sales price while leaving the assessed values of similar unsold properties unchanged, stated a tax refund claim under O.C.G.A. § 48-5-380; the procedure allegedly violated the uniformity and equalization requirements of Ga. Const. 1983, Art. VII, Sec. I, Para. III(a), and O.C.G.A. § 48-5-306(a). Rice v. Fulton County, 358 Ga. App. 1, 852 S.E.2d 860, 2020 Ga. App. LEXIS 681 (2020), cert. denied, No. S21C0644, 2021 Ga. LEXIS 561 (Ga. July 7, 2021). No time limitation in fee award. — Rendering the fee awards after the expiration of the term of the court of the valuation orders did not frustrate judicial economy or violate Georgia’s public policy as O.C.G.A. § 48-5-311(g)(4)(B)(ii) contained no time limitation dictating when a taxpayer must move or a court must award litigation costs and attorney fees. Fulton County Bd. of Tax Assessors v. Toro Props. VI, LLC, 329 Ga. App. 26, 763 S.E.2d 496, 2014 Ga. App. LEXIS 613 (2014). No party estopped from challenging court jurisdiction when material to party’s interest. — Fact that the taxpayer objected to an assessment and invoked arbitration does not estop the taxpayer from attacking an award in equity as void since the court was without jurisdiction of the subject matter. Such a judgment is void and may be attacked collaterally as a mere nullity in any court by any party when it becomes material to that party’s interest. Montgomery v. Suttles, 191 Ga. 781, 13 S.E.2d 781, 1941 Ga. LEXIS 366 (1941). Effect of subsequent amendments on other laws. — Special law which incorporated the pre-1972 version of this statute was not repealed implicitly or explicitly by the subsequent 1972 729 General Consideration (Cont’d) enactment. Boynton v. Lenox Square, Inc., 232 Ga. 456, 207 S.E.2d 446, 1974 Ga. LEXIS 982 (1974). When a local law incorporates this statute using the language “as amended,” the law is not construed to include future amendments, but only those made prior to the passage of the local law. Medical Ass’n v. Joint City, 132 Ga. App. 188, 207 S.E.2d 673, 1974 Ga. App. LEXIS 1642 (1974). Determination of uniform assessment. — Pursuant to O.C.G.A. § 48-5-311, the requirement that property be “uniformly assessed” means that the property be assessed uniformly with other property included in the county’s own tax digest. Williams v. DeKalb County Bd. of Tax Assessors, 249 Ga. 164, 289 S.E.2d 235, 1982 Ga. LEXIS 764 (1982). In determining whether a county board of tax assessors has “uniformly assessed” the value of certain property pursuant to O.C.G.A. § 48-5-311, it is not significant that the board of tax assessors of a neighboring county might have assessed it differently, and thus the trial court did not err in excluding the taxpayer’s evidence of the neighboring county’s tax digest. Williams v. DeKalb County Bd. of Tax Assessors, 249 Ga. 164, 289 S.E.2d 235, 1982 Ga. LEXIS 764 (1982). Jurisdiction to order equalization. — Superior Court had jurisdiction to order equalization of tax digests and, no appeal having been taken from the order, the court could enjoin the county tax commissioner from collecting taxes until such time as the county board of tax assessors had complied with the order. Wallace v. Meyer, 260 Ga. 253, 394 S.E.2d 350, 1990 Ga. LEXIS 295 (1990). Notice of appeal to equalization board did not raise issue of uniformity. — Notice of appeal to board of equalization stating that assessment in question reflected unrealistic values which had been placed on referenced property did not raise issue of uniformity or equalization of the assessment and could not be raised for the first time on appeal to the superior court. DeKalb County Bd. of Tax Assessors v. Kendall, 48-5-311 Inc., 164 Ga. App. 374, 295 S.E.2d 345, 1982 Ga. App. LEXIS 2804 (1982). No default judgment for failure to file defensive pleadings on appeal. — Appeal procedure outlined in subsection (f) of O.C.G.A. § 48-5-311 does not contemplate the filing of a “complaint” or “answer,” and a default judgment will not lie for failure to file defensive pleadings in a de novo hearing on appeal in the superior court from a property evaluation. Rogers v. DeKalb County Bd. of Tax Assessors, 247 Ga. 726, 279 S.E.2d 223, 1981 Ga. LEXIS 842 (1981). No takings claim. — Taxpayers did not have a takings claim under 42 U.S.C. § 1983 because the procedures of O.C.G.A. § 48-5-380 or O.C.G.A. § 48-5-311 provide adequate remedies. Brian Realty Corp. v. DeKalb County, 229 Ga. App. 209, 493 S.E.2d 595 (1997). Board’s failure to schedule settlement conference within 45 days. — Plain language of O.C.G.A. § 48-5-311(g)(2) required a county board of tax assessors to schedule and notice a settlement conference with taxpayers within 45 days of receipt of the taxpayers’ notices of appeal, and provided that the appeal terminated and the taxpayer’s stated value was adopted if the board elected not to schedule a conference. Hall County Bd. of Tax Assessors v. Westrec Props., 303 Ga. 69, 809 S.E.2d 780, 2018 Ga. LEXIS 42 (2018). Prompt adjudication required. — Summary judgment for a county board of tax assessors (BTA) in a taxpayer’s suit seeking injunctive relief and a writ of mandamus compelling a board of equalization (BOE) to adjudicate its appeal of a reassessment for one tax year was reversed as: (1) there were no objective criteria in place for choosing businesses for audits when the taxpayer was chosen for a four-year audit; (2) there was evidence that the BTA attempted to thwart the taxpayer’s statutory right to prompt adjudication of its appeal before the BOE under O.C.G.A. § 48-5-311; and (3) there was a jury question as to whether the audit was begun by an accounting firm or the BTA for an improper purpose in violation of O.C.G.A. § 48-5-299(a). Parisian, Inc. v. Cobb 730 County Bd. of Tax Assessors, 263 Ga. App. 332, 587 S.E.2d 771, 2003 Ga. App. LEXIS 1117 (2003), cert. denied, No. S04C0238, 2004 Ga. LEXIS 75 (Ga. Jan. 20, 2004). Time within which to accept or reject taxpayer’s appraisal. — Because O.C.G.A. § 48-5-311(f)(3)(A) specifies the effect of the failure of the board of assessors to accept or reject the taxpayer’s appraisal within 45 days, that language must be enforced. Fulton County Bd. of Tax Assessors v. Fast Evictions, LLC, 314 Ga. App. 178, 723 S.E.2d 461, 2012 Ga. App. LEXIS 137 (2012). Board of tax assessors failed to timely reject taxpayer’s appraisals. — Trial court did not err by deciding that a county board of tax assessors failed to timely reject a taxpayer’s certified appraisals of the taxpayer’s real property pursuant to O.C.G.A. § 48-5-311(f)(3)(A) because the board completely failed to show when the board made the board’s decision to reject the appraisals; the board notified the taxpayer that the board rejected the taxpayer’s appraisal and adopted a different recommended value 53 days after the taxpayer submitted the appraisal, but there was no indication in the record of when the board made the board’s decision. Fulton County Bd. of Tax Assessors v. Fast Evictions, LLC, 314 Ga. App. 178, 723 S.E.2d 461, 2012 Ga. App. LEXIS 137 (2012). Board of assessors failed to prove that prior year sale was not bona fide. — Board of Assessors failed to prove its contention that a 2011 sale of taxable property by Freddie Mac did not qualify as an arm’s length, bona fide sale for purposes of limiting the assessment value of the property in the next year under O.C.G.A. § 48-5-2(3). CPF Invs., LLLP v. Fulton County Bd. of Assessors, 330 Ga. App. 744, 769 S.E.2d 159, 2015 Ga. App. LEXIS 52 (2015). Faulty valuation resulted in legal error. — Because the trial court determined that the county’s witnesses were only required to consider, rather than actually apply, the factors listed in O.C.G.A. § 48-5-2(3)(B) and relied upon a faulty valuation in declaring the complex’s fair market value for the 2018 tax year, that conclusion was legal error, and the 48-5-311 trial court’s fair market valuation had to be reversed. Bainbridge Ltd., L.P. v. DeKalb Cty Tax Assessors, 362 Ga. App. 654, 869 S.E.2d 606, 2022 Ga. App. LEXIS 80 (2022). Issuance of quo warranto improper. — Trial court erred in granting a citizen a writ of quo warranto revoking county board of equalization (BOE) members’ appointments because, although BOE members were public officers subject to quo warranto, the citizen’s petition for a writ of quo warranto was subject to dismissal when the citizen did not seek leave of court prior to filing the complaint. Everetteze v. Clark, 286 Ga. 11, 685 S.E.2d 72, 2009 Ga. LEXIS 643 (2009). Qualifications of Members Members must be fair, disinterested, and impartial. — In addition to other statutory qualifications, since an arbitrator (now member of board of equalization) acts in a quasi-judicial capacity, the arbitrator must possess the judicial qualifications of fairness, disinterestedness, and impartiality. Hill v. Board of Tax Equalizers, 227 Ga. 145, 179 S.E.2d 243, 1971 Ga. LEXIS 618 (1971). When disqualification for relationship must be sought. — Contention that a member of the board of tax equalizers was disqualified because of a relationship to the defendant came too late when made at the jury trial. Statute sets the method for objection on this ground. Murray v. Richardson, 134 Ga. App. 676, 215 S.E.2d 715, 1975 Ga. App. LEXIS 2123 (1975). Appeals 1. In General Challenge to constitutionality of system. — O.C.G.A. § 48-5-311 provided a plain and adequate remedy at law to a taxpayer’s challenge that a county’s tax assessment and appraisal system deprived the taxpayer of due process of law, equal protection of the law, and lacked uniformity as required under the provisions of the Constitution of Georgia. Vann v. DeKalb County Bd. of Tax Assessors, 186 Ga. App. 208, 367 S.E.2d 731 Appeals (Cont’d) 1. In General (Cont’d) 43, 1988 Ga. App. LEXIS 308 (1988); Arnold v. Gwinnett County Bd. of Tax Assessors, 207 Ga. App. 759, 429 S.E.2d 146, 1993 Ga. App. LEXIS 355 (1993). Taxpayer, whose challenge to the constitutionality of the board’s methodology for assessing taxes is inextricably bound to the basic issue of uniformity of assessment of real property located within the county, may appeal under the provisions of subsection (e) and (f) (now (g)) of O.C.G.A. § 48-5-311 “as to matters of taxability, uniformity of assessment, and value.” Vann v. DeKalb County Bd. of Tax Assessors, 186 Ga. App. 208, 367 S.E.2d 43, 1988 Ga. App. LEXIS 308 (1988). To assert the taxpayer’s constitutional issue before the superior court in a de novo appeal, the taxpayer must have timely raised the issue before the board of equalization. Vann v. DeKalb County Bd. of Tax Assessors, 186 Ga. App. 208, 367 S.E.2d 43, 1988 Ga. App. LEXIS 308 (1988). Even though the statutes providing for ad valorem taxation of motor vehicles do not specifically provide for apportionment, the statutes are not unconstitutional since the assessment of value may be challenged through the appeal procedure of O.C.G.A. § 48-5-311 and the owner thereby has the opportunity to establish that a vehicle has acquired a tax situs in another state. East W. Express, Inc. v. Collins, 264 Ga. 774, 449 S.E.2d 599, 1994 Ga. LEXIS 864 (1994). Mandamus improperly granted to a company. — Judgment of the trial court granting a company mandamus relief was reversed because the judgment did not show that the State Revenue Commissioner, in refusing to accept the company’s ad valorem tax returns as a gas company, violated a clear legal duty, failed to act, or engaged in arbitrary, capricious, and unreasonable actions because the company was not authorized to engage in the business of a gas company under O.C.G.A. § 46-1-1(5) nor be a natural-gas company as defined in 15 U.S.C. § 717a(6). Riley v. Southern LNG, Inc., 48-5-311 300 Ga. 689, 797 S.E.2d 878, 2017 Ga. LEXIS 158 (2017). Scope of superior court’s jurisdiction on appeal. — Trial court properly ruled that the moratorium in O.C.G.A. § 48-5B-1 applied to the subject property in the de novo appeal of the value determination and was not a waived issue because the board of tax assessors, the arbitrator, and the board of equalization had all made determinations as to value and the applicability of the moratorium, thus, it was properly before the trial court. SPH Glynn, LLC v. Glynn County Bd. of Tax Assessors, 326 Ga. App. 196, 756 S.E.2d 282, 2014 Ga. App. LEXIS 142 (2014), cert. denied, No. S14C1002, 2014 Ga. LEXIS 514 (Ga. June 16, 2014), cert. denied, No. S14C1003, 2014 Ga. LEXIS 512 (Ga. June 16, 2014). Exemption denial not subject to federal law suit. — Denial of an exemption of a portion of taxability was not subject to suit under 42 U.S.C. § 1983. Gwinnett County Bd. of Tax Assessors v. Network Publications, Inc., 208 Ga. App. 15, 429 S.E.2d 696, 1993 Ga. App. LEXIS 440 (1993). Appeals process was efficient, plain, and speedy. — Appeals process of O.C.G.A. § 48-5-311 was “efficient” in addition to being “plain” and “speedy” both on its face and as applied to the instant taxpayers. Accordingly, the case was barred by the Tax Injunction Act of 1937, 28 U.S.C. § 1341, since the case sought a federal court injunction over a state tax assessment when a “plain, speedy, and efficient” remedy existed under state law. Amos v. Glynn County Bd. of Tax Assessors, 347 F.3d 1249, 2003 U.S. App. LEXIS 21209 (11th Cir. 2003), overruled in part as stated in, Otero v. Newrez LLC, No. 21-12990, 2022 U.S. App. LEXIS 21851 (11th Cir. Aug. 8, 2022). Burden of proof is on the taxpayers, when the taxpayers are the parties who initiate an appeal to the superior court. Hawkins v. Grady County Bd. of Tax Assessors, 180 Ga. App. 834, 350 S.E.2d 790, 1986 Ga. App. LEXIS 2277 (1986). Procedures must be followed. — Corporate taxpayers were barred from seeking refunds pursuant to O.C.G.A. 732 § 48-5-380 of ad valorem taxes paid on vehicles with tax situses in other states because the taxpayers failed to follow the appeal procedures provided by O.C.G.A. § 48-5-311. DeKalb County v.