MONROE COUNTY BOARD OF TAX ASSESSORS v. WILSON Et Al.
336 Ga. App. 404
Ga. Ct. App.2016Background
- Monroe County Board of Tax Assessors sought a declaratory judgment that multiple taxpayers' ad valorem tax appeals to superior court were dismissed for failure to pay court filing fees; the Board also sought attorney fees.
- The superior court declared appeals of taxpayers who paid no filing fees dismissed, but refused to dismiss appeals of taxpayers who had paid a $206 filing fee; it also denied the Board’s request for attorney fees.
- The Board appealed, arguing (1) all appeals should be dismissed under former OCGA § 48-5-311(g)(4)(A) for not being tried at the first available term after filing; (2) the correct filing fee was $207.50, not $206; and (3) it was entitled to attorney fees.
- The Board acknowledged it had not certified (i.e., filed) the taxpayers’ appeals in superior court; certification is done by the Board and is required to trigger the statute’s calendar-placement rule.
- The appellate record omitted prior mandamus records and a prior court order the trial court relied on, which hindered appellate review and led the Court of Appeals to assume the trial court’s factual findings were supported.
Issues
| Issue | Board's Argument | Taxpayers' Argument | Held |
|---|---|---|---|
| Whether appeals must be dismissed under former OCGA § 48-5-311(g)(4)(A) for failing to be tried at the first available term | Appeals were "filed" when taxpayers gave notice to the Board, so failure to obtain trial at first term requires dismissal | Filing occurs when the Board certifies/files the appeal in superior court; Board had not certified, so statute never triggered | Court: statute not triggered because Board had not certified appeals; McCauley controls; no error in refusing dismissal |
| Whether the correct filing fee was $207.50 rather than $206 | Fee had increased to $207.50 before payments were made | Trial court relied on a prior court order setting fee at $206; Board failed to include that order in record | Court: affirm trial court; absent the order in the record, assume trial court was correct that fee was $206 |
| Whether Board was entitled to attorney fees | Board requested fees but did not proffer amount or reasonableness | Taxpayers challenged lack of proof of fee reasonableness/value | Court: denial affirmed; Board failed to prove amount/reasonableness of fees |
| Whether appellate review impaired by missing record materials | Board argued facts were in prior mandamus record and need not be re-presented | Taxpayers relied on the trial court record as presented | Court: appellate review hampered; when appellant omits necessary evidence, court assumes lower judgment correct and affirms |
Key Cases Cited
- Newton Timber Co. v. Monroe County Bd. of Tax Assessors, 295 Ga. 29 (Sup. Ct. 2014) (Board may require payment of filing fees before certifying appeals)
- McCauley v. Bd. of Tax Assessors, 243 Ga. 844 (Sup. Ct. 1979) (certification by the board constitutes filing in superior court for triggering calendar-placement rule)
- Fitzpatrick v. Madison County Bd. of Tax Assessors, 292 Ga. 74 (Sup. Ct. 2012) (OCGA § 48-5-311(g) governs appeals from county boards of equalization)
- Glynn County Bd. of Tax Assessors v. Paulding, 270 Ga. App. 851 (Ct. App. 2004) (denial of motion to dismiss where taxpayers showed reasonable excuse for missing first-term trial)