Hansen v

DeKalb County Board of Tax Assessors, 295 Ga. 385, 761 S.E.2d 35, 2014 Ga. LEXIS 532 (2014). Valuation of Property Proper assessment required as part of tax enforcement proceedings. — Assessment made in the manner prescribed by the statute is indispensable in proceedings to enforce the collection of taxes. Colvard v. Ridley, 218 Ga. 490, 128 S.E.2d 732, 1962 Ga. LEXIS 542 (1962). Duty to ensure just and fair valuation of property and proportionate distribution of taxes. — It is the duty of the board of tax assessors to see that all taxable property within the county is returned and assessed for taxes at the property’s just and fair value (now fair market value) and that valuations as between the individual taxpayers are fairly and justly equalized so that each taxpayer shall pay as near as may be only the taxpayer’s proportionate share of taxes. Colvard v. Ridley, 218 Ga. 490, 128 S.E.2d 732, 1962 Ga. LEXIS 542 (1962); Register v. Langdale, 226 Ga. 82, 172 S.E.2d 620, 1970 Ga. LEXIS 439 (1970). 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). Property in same class to be valued by same standard or system. — Tax assessors must use the same standard or system in determining and fixing taxable value of all property of the same class. Colvard v. Ridley, 218 Ga. 490, 128 S.E.2d 732, 1962 Ga. LEXIS 542 (1962). Taxation within class must be uniform, equal, and by same standard. — Taxation of all kinds of 48-5-306 property of the same class must be uniform and by the same standard of valuation, equally with other taxable property of the same class. Champion Papers, Inc. v. Williams, 221 Ga. 345, 144 S.E.2d 514, 1965 Ga. LEXIS 458 (1965). What valuation methods authorized. — Tax assessors may use any system, method, cadastral survey, books, available lists of valuations of types of property, city valuations, or other instruments, or other information obtainable, provided such information is the best information available in the assessors fixing of just and fair valuation (now fair market value) of the property assessed, and provided that the taxation as between individual taxpayers is justly and fairly equalized. Kight v. Gilliard, 214 Ga. 445, 105 S.E.2d 333, 1958 Ga. LEXIS 456 (1958); Colvard v. Ridley, 218 Ga. 490, 128 S.E.2d 732, 1962 Ga. LEXIS 542 (1962). Tax assessors are authorized to fix fair market value from the best information obtainable. This does not require the tax assessors to use any definite system or method, but demands only that the valuations be just and that the valuations be fairly and justly equalized among the individual taxpayers, according to the best information obtainable. Kight v. Gilliard, 214 Ga. 445, 105 S.E.2d 333, 1958 Ga. LEXIS 456 (1958); Colvard v. Ridley, 218 Ga. 490, 128 S.E.2d 732, 1962 Ga. LEXIS 542 (1962). Use of cadastral surveys in equalizing values for taxation. — Authority granted by Ga. L. 1941, p. 382 and Ga. L. 1951, p. 85 to tax assessors to use information based upon a cadastral survey in equalizing values for taxation is not a substitution of the survey for the discretion of the assessors. Hutchins v. Candler, 209 Ga. 415, 73 S.E.2d 191, 1952 Ga. LEXIS 522 (1952). Valuations not voided by failure to use past methods. — Duties placed on the board of tax assessors do not require the use of any definite system or method, but demand only that the valuations be just and fair (now fair market value) and that the valuations be justly and fairly equalized among taxpayers. The failure to use any particular system, method, 683 48-5-306 Valuation of Property (Cont’d) cadastral survey, book, or other instruments used in the past to derive values would not in any way render void the valuations placed on such property by the assessors. Hutchins v. Williams, 212 Ga. 754, 95 S.E.2d 674, 1956 Ga. LEXIS 519 (1956). Property valuation may be increased even if property not further improved. — Tax authorities are not prevented from increasing the valuation by the fact that the property has been returned for a lower valuation in the past, and that there have been no improvements thereon, or that no particular fixed system was used to derive the valuation as long as there is a just and fair valuation (now fair market valuation) and the valuation as between individual taxpayers is justly and fairly equalized. Whitehead v. Henson, 115 Ga. App. 81, 153 S.E.2d 581, 1967 Ga. App. LEXIS 1010, rev’d, 223 Ga. 329, 155 S.E.2d 391, 1967 Ga. LEXIS 515 (1967). Reevaluation and reassessment of only rural real estate of 25 acres or more did not constitute an impermissible spot or piecemeal reappraisal. Harrington v. Baldwin County Bd. of Tax Assessors, 214 Ga. App. 178, 447 S.E.2d 300, 1994 Ga. App. LEXIS 815 (1994), cert. denied, No. S94C1697, 1994 Ga. LEXIS 1134 (Ga. Oct. 28, 1994). Piecemeal or spot reappraisals which follow a general appraisal of residential property throughout the jurisdiction and which results in a significant increase in taxes without regard to any equalization between taxpayers is contrary to the statutory mandate and void. Thorpe v. Benham, 161 Ga. App. 116, 289 S.E.2d 275, 1982 Ga. App. LEXIS 1779 (1982); Dade County v. Eldridge, 229 Ga. App. 401, 494 S.E.2d 106. Valuation of leasehold estates. — Trial court erred in dismissing for failure to state a claim upon which relief could be granted a taxpayer’s petition seeking a declaration that the valuation method a county board of assessors and the development authority of the county used for leasehold estates arising from a local development authority sale-leaseback bond transaction was illegal and in granting the authority’s motion for judgment on the pleadings because the taxpayer made material allegations that could be supported by admissible evidence on the issue of whether the valuation method fairly and justly approximated the fair market value of a bond transaction leasehold estate, and the board and authority failed to show that they were clearly entitled to judgment; although O.C.G.A. § 36-80-16.1(e) gave county boards of tax assessors authority to use simplified methods for determining the value of a bond transaction leasehold estate, the statute did not relieve the board and authority from their duty to value the leasehold estate at the estate’s fair market value, and any contention that the statute did allow the board and authority to value a bond transaction leasehold estate at less than the estate’s fair market value would make the statute illegal and unconstitutional. Sherman v. Fulton County Bd. of Assessors, 288 Ga. 88, 701 S.E.2d 472, 2010 Ga. LEXIS 813 (2010). Failure to show entitlement to mandamus relief. — In a taxpayer’s suit against a county and officials (the county), the court upheld the grant of summary judgment to the county because the taxpayer’s mandamus claims failed for the simple reason that the claim adduced no evidence that any actual assessment of any particular property was other than at fair market value or that the county had failed to comply with the county’s legal duty to see that all taxable property within the county is assessed and returned for taxes at the property’s fair market value. SJN Props., LLC v. Fulton County Bd. of Assessors, 296 Ga. 793, 770 S.E.2d 832, 2015 Ga. LEXIS 192 (2015). Notice Purpose of notice requirements. — Purpose of the notice required by this statute is to give the taxpayer an opportunity to exercise the taxpayer’s right to challenge the change by an appeal to the board of equalization. Oxford v. City of Waycross, 241 Ga. 159, 243 S.E.2d 881, 1978 Ga. LEXIS 905 (1978). Notice provisions to be strictly construed. — Statute providing for 684 notice when, for failure of service, a person may be deprived of the person’s property must be strictly construed. Gilmore v. Curry, 225 Ga. 483, 170 S.E.2d 31, 1969 Ga. LEXIS 541 (1969). When a reassessment notice was properly mailed to a taxpayer pursuant to O.C.G.A. § 48-5-306 and the taxpayer’s request for a late appeal was denied by the board of tax assessors, the taxpayers were not entitled to declaratory relief or to mandamus because O.C.G.A. § 48-5-311 prescribes a time limit for filing appeals, the appeal was not filed within that period, and the board was powerless to extend the period. Dillard v. Denson, 243 Ga. App. 458, 533 S.E.2d 101, 2000 Ga. App. LEXIS 428 (2000). Required contents of notice. — Statute requires that the taxpayer be told of the time period in which an appeal may be demanded, and statement on the notice of assessment that the assessment will become final if not protested as provided by law did not comply with the statutory requirement. Ledbetter Trucks, Inc. v. Floyd County Bd. of Tax Assessors, 240 Ga. 791, 242 S.E.2d 596, 1978 Ga. LEXIS 829 (1978). Relation to § 48-5-7.2(e). — O.C.G.A. § 48-5-7.2(e) expressly requires a tax board, upon denying an application for preferential assessment, to notify the applicant in the same manner that notices of assessment are given pursuant to O.C.G.A. § 48-5-306, and appeals from the denial of an application for preferential assessment by the board of tax assessors shall be made in the same manner that other property tax appeals are made pursuant to O.C.G.A. § 48-5-311; in light of a tax board’s failure to provide an applicant with the proper statutory notice, the board’s argument that the applicant failed to exhaust the applicant’s administrative remedies was without merit. Chatham County Bd. of Tax Assessors v. Emmoth, 278 Ga. 144, 598 S.E.2d 495, 2004 Ga. LEXIS 538 (2004). Notice sufficient unless defect misleads taxpayer to taxpayer’s detriment. — Failure of the board of tax assessors to comply strictly with the requirements for the contents of the notice 48-5-306 does not invalidate the notice, unless the defect in the notice in fact misleads the taxpayer to the taxpayer’s detriment. Oxford v. City of Waycross, 241 Ga. 159, 243 S.E.2d 881, 1978 Ga. LEXIS 905 (1978). Increased valuation may be enjoined when taxpayer not given notice of it. — When a taxpayer returns the taxpayer’s property, and an assessment and a higher valuation is made by the assessors for those years, the taxpayer should be given due notice thereof and have an opportunity to be heard thereon. If the taxpayer has not been given such notice, the enforcement of a tax fi. fa. based upon the increased valuation may be enjoined by a court of equity. Gilmore v. Curry, 225 Ga. 483, 170 S.E.2d 31, 1969 Ga. LEXIS 541 (1969). Taxpayer need not be served notice of reduction in assessment. — When a taxpayer’s assessment is increased by the board of tax assessors, the taxpayer must be served with a notice which will give the taxpayer an opportunity to contest the increase. When the board reduces the assessment on a taxpayer’s property, the taxpayer need not be served with notice of the reduction. County Bd. of Tax Assessors v. Catledge, 173 Ga. 656, 160 S.E. 909, 1931 Ga. LEXIS 377 (1931) (decided under Ga. L. 1931, p. 7, § 85). Notice not required. — Because the tax assessors did not correct the taxpayer’s 1998 or 1999 returns, change those returns, or reassess the property but rather, the taxpayer elected to automatically return the taxpayer’s property in 1998 and 1999 at the 1997 value, the statutory notice requirements of O.C.G.A. § 48-5-306 did not preclude summary judgment. Pine Pointe Hous., L. P. v. Bd. of Tax Assessors, 269 Ga. App. 855, 605 S.E.2d 443, 2004 Ga. App. LEXIS 1318 (2004), cert. denied, No. S05C0346, 2005 Ga. LEXIS 92 (Ga. Jan. 24, 2005). Manner in which notice to be served. — Statute contemplates that the notice of a change made by the board of tax equalizers shall be served personally upon the taxpayer, or by leaving the same either at the taxpayer’s place of residence or the taxpayer’s place of business. Only in the case of a nonresident taxpayer is 685 Notice (Cont’d) service by sending notice through the United States mail allowed. Gilmore v. Curry, 225 Ga. 483, 170 S.E.2d 31, 1969 Ga. LEXIS 541 (1969). When notice of a change of assessment is served in the manner requested by the taxpayer, the taxpayer cannot complain that service was inadequate. Oxford v. City of Waycross, 241 Ga. 159, 243 S.E.2d 881, 1978 Ga. LEXIS 905 (1978). Manner of notifying taxpayer of valuations and changes therein. — Requirement that the assessors fix the just and fair valuation (now fair market value) of a taxpayer’s property and make a note of any change and attach the note to the return does not require any fixed system of doing so, such as attaching a separate memorandum. When this change is made by pencil note on the taxpayer’s return itself, the statute is satisfied. Hutchins v. Williams, 212 Ga. 754, 95 S.E.2d 674, 1956 Ga. LEXIS 519 (1956). Notice to taxpayer as to tentative changes. — When tax assessors made tentative changes in tax returns during the period that the assessors studied the returns, but made no final decision on changes until a date within five days of the date on which notices of such changes were mailed, there was sufficient compliance with subsection (a) of this statute. Register v. Langdale, 226 Ga. 82, 172 S.E.2d 620, 1970 Ga. LEXIS 439 (1970). Failure to mail or file notice of appeal within 30 days. — Failure of limited liability companies (LLC) to satisfy the requirement of O.C.G.A. § 48-5-311(e)(2)(A) barred any further right to appeal because the letters and returns the LLCs’ representative submitted months before the assessment notices were mailed did not excuse the LLCs from complying with the requirement of O.C.G.A. 48-5-306 § 48-5-311(e)(2)(A) that a taxpayer mail or file a notice of appeal within 30 days from the date of mailing the notice pursuant to O.C.G.A. § 48-5-306; because the LLCs failed to comply with O.C.G.A. § 48-5-311(e) so as to effectuate an appeal to the county board of equalization, the LLCs’ appeals to the superior court should have been dismissed. Hall County Bd. of Tax Assessors v. Avalon Hills Partners, LLC, 307 Ga. App. 520, 705 S.E.2d 674, 2010 Ga. App. LEXIS 1151 (2010), cert. denied, No. S11C0703, 2011 Ga. LEXIS 602 (Ga. Sept. 6, 2011). Failure to give notice to taxpayer of right to appeal. — County’s recalculations of taxpayers’ homestead exemptions involved the value of the exemptions, bringing the taxpayers within O.C.G.A. § 48-5-49, which permitted an appeal under O.C.G.A. § 48-5-311. Since the county had not given the taxpayers notice under O.C.G.A. § 48-5-306 of the taxpayers’ right to appeal, the taxpayers were entitled to equitable relief requiring the county to: (1) provide taxpayers with proper notice of and the right to appeal changes in the homestead exemptions; (2) stop collecting taxes referenced in bills sent without proper notice; and (3) refund any tax money collected based on bills issued without such notice. Fulton County Bd. of Tax Assessors v. Marani, 299 Ga. App. 580, 683 S.E.2d 136, 2009 Ga. App. LEXIS 909 (2009), cert. denied, No. S09C2072, 2010 Ga. LEXIS 18 (Ga. Jan. 12, 2010). Sufficiency of pleadings regarding compliance with notice provisions. — Allegation in a petition that a board of tax assessors raised the assessments made by the tax assessors without giving petitioners notice of the change in tax assessments as required by law was not as against demurrer (now motion to strike), an averment that the petitioners were not given the five-day notice required under this statute. Lanier v. Suttles, 212 Ga. 154, 91 S.E.2d 21, 1956 Ga. LEXIS 286 (1956).