Fulton County Board of Assessors v. Calliope Properties, LLC
315 Ga. App. 405
Ga. Ct. App.2012Background
- U.S. Bank owned the parcel on Jan 1, 2009; Calliope purchased it on Jan 23, 2009 for $25,490.
- Board of Assessors assessed the 2009 value at $98,900; Calliope timely appealed identifying itself as owner.
- After field review, the Board reduced to $82,600; Board of Equalization affirmed.
- Board certified the appeal to Superior Court naming Calliope as taxpayer; Calliope filed a Motion to Correct Misnomer.
- The parties stipulated in a proposed pretrial order that the FMV for 2009 was $30,000; trial court accepted and valued the parcel at $30,000; due to being ≤85% of Board’s valuation, attorney fees were awarded under OCGA § 48-5-311(g)(4)(B)(ii) in the amount of $6,437.18.
- Board challenges Calliope’s entitlement to fees and the factual/procedural basis for the fee award and argues fees cannot be awarded where a stipulation determines value without a final judicial determination of value
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Calliope was the proper party entitled to pursue the appeal and fees. | Calliope designated as taxpayer; misnomer did not defeat status. | No substitution order; Calliope not proper party. | Calliope was properly a party entitled to fees; misnomer did not defeat entitlement. |
| Whether ownership on January 1 governs who may prosecute the appeal. | As owner as of lien date, Calliope should pursue the appeal. | Only the January 1 owner may prosecute. | Board waived objections by administering the appeal and Calliope may recover fees. |
| Whether a stipulation of value constitutes a final determination for fee eligibility. | Stipulation simply sides as to facts; final order still determines value. | Stipulation negates need for further proof of value. | Final determination of value exists in the court’s order; fees authorized. |
| Whether the trial court properly awarded reasonable attorney fees given evidence of fee arrangement and work performed. | There was an attorney-client relationship; fees within reasonable range. | Claimed evidence did not prove necessity or reasonableness. | Court did not abuse its discretion; award of $6,437.18 affirmed. |
Key Cases Cited
- Jamestown Assocs. v. Fulton County Bd. of Tax Assessors, 228 Ga.App. 360 (1997) (owner-on-record rule for ad valorem taxes)
- Mulligan v. Security Bank of Bibb County, 280 Ga.App. 248 (2006) (lien and liability on January 1; post-ownership liability preserved)
- Thompson v. Wise, 182 Ga.App. 335 (1987) (treatment of stipulations as non-controlling on final determination)
- Fulton County Bd. of Assessors v. Calliope Properties, 312 Ga.App. 875 (2011) (precedent on party status and fee shifting under §48-5-311(g)(4)(B)(ii))
- Fulton County Bd. of Assessors v. Calliope Properties, 313 Ga.App. 795 (2012) (affirmation of attorney-fee award under same statute)
- Fulton County Bd. of Assessors v. Greenfield Inv. Group, 314 Ga.App. 523 (2012) (reasonableness standard for attorney-fee awards)