Calliope Properties, LLC v. FULTON COUNTY BOARD OF ASSESSORS
313 Ga. App. 795
Ga. Ct. App.2012Background
- Calliope appeals a trial court order setting aside a judgment awarding it attorney fees under OCGA § 48-5-311 related to a Fulton County ad valorem tax assessment on 2864 Diana Drive.
- The Board initially valued the property at $77,700 for 2009; Wachovia allegedly held ownership on January 1, 2009, and conveyed to Morris, who then reconveyed to Calliope the same day.
- Calliope filed a 2009 tax return asserting a value of $15,100 and appealed the Board's valuation, which was reduced to $73,900 by the Board before further appeals.
- Although Calliope sued in its own name, the Board certified the appeal listing Wachovia as the taxpayer; Calliope moved to correct a misnomer, which the trial court granted.
- On the scheduled jury trial date, the parties stipulated the property value for tax purposes was $15,100, prompting the Board to argue no judicial value determination was needed, affecting fee eligibility.
- The Board later moved to set aside the judgment, contending Wachovia was the real party in interest; the trial court granted the motion, prompting Calliope to appeal.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Waiver of standing challenge | Calliope argues Board waived standing by not opposing earlier. | Board contends Wachovia was real party in interest as of 1/1/2009 and thus must prosecute. | Board waived standing; reversal of set-aside judgment. |
| Effect of misnomer correction on jurisdiction | Calliope was proper plaintiff as real party in interest. | Only Wachovia had standing; trial court lacked jurisdiction. | No impediment; standing adequately conferred. |
| Authority to set aside based on fee award | Judgment awarding attorney fees under OCGA § 48-5-311 should stand once merits determined. | Set-aside necessary due to real party in interest issue. | Merits-based judgment not properly set aside; remedy denied. |
Key Cases Cited
- Fulton County Bd. of Assessors v. Calliope Properties, 312 Ga.App. 875 (2011) (Board waived standing issue by not raising it before judgment; real party determined by later actions)