Technology Square, LLC v. Fulton County Board of Tax Assessors
A21A0357
| Ga. Ct. App. | Jun 30, 2021Background
- Fulton County Board of Tax Assessors appealed trial-court judgments finding Technology Square, LLC’s real property fully exempt from ad valorem taxation for certain years; notices of appeal were filed December 13, 2019.
- Appellant was required to file transcripts within 30 days (transcripts due by January 13, 2020); no transcript or extension was filed within that period.
- Technology Square moved on May 14, 2020 to dismiss the appeals under OCGA § 5-6-48(c) for unreasonable and inexcusable delay; the Board acknowledged the missed deadline but cited the COVID-19 statewide judicial emergency (declared March 14, 2020) as justification and filed the transcript June 19, 2020.
- The trial court denied Technology Square’s dismissal motions, finding the delay was rebutted and not inexcusable based largely on the Emergency Declaration, but entered only brief, conclusory orders and recorded that no witnesses or additional documentary evidence were presented at the hearing.
- The Court of Appeals vacated the trial court’s orders and remanded because the orders lacked required factual findings on (1) whether the pre-emergency 61-day delay was unreasonable and (2) whether the delay was inexcusable; the appellate court did not reach the merits of the underlying tax-exemption appeals.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the trial court properly denied dismissal under OCGA § 5-6-48(c) for failure to timely file the transcript | Technology Square: the Board’s failure to file transcript or request extension within 30 days created a prima facie unreasonable and inexcusable delay; trial court lacked evidence to rebut for the 61‑day pre-emergency period | Board: COVID-19 statewide judicial emergency and related orders rebut the presumption and justify denying dismissal; delay was not inexcusable | Vacated trial court orders and remanded for required findings; appellate court did not resolve merits of appeal |
| Whether the 61‑day delay before the March 14, 2020 Emergency Declaration was unreasonable | The pre‑emergency 61 days is prima facie unreasonable and the Board offered no evidence specific to that period to rebut the presumption | Board relied on pandemic-related tolling after March 14, 2020 but presented no evidence explaining the earlier 61‑day lapse | Trial court failed to make required findings on whether that 61‑day period was unreasonable; remand required for factual findings |
| Whether the delay was inexcusable | Technology Square: absence of explanation for the 61‑day lapse means delay was inexcusable | Board: the late filing was inadvertent human error and pandemic circumstances rebut excusability | Trial court did not make necessary factual findings on excusability; remand required |
| Whether presumption of regularity (and lack of transcript) allows affirmance despite missing findings | Technology Square: lack of mandatory written findings overcomes presumption; absence of transcript and findings prevents meaningful review | Board: appellate courts presume trial-court findings are correct when transcript is missing | Court declined to apply presumption: where trial court omitted required factual findings and no hearing transcript exists, the presumption is insufficient; remand required |
Key Cases Cited
- Kelly v. Dawson County, 282 Ga. 189 (establishes 30‑day rule and prima facie presumption that delays over 30 days are unreasonable)
- Postell v. Alfa Ins. Corp., 327 Ga. App. 194 (trial court must make findings on reasonableness and excusability before dismissal under OCGA § 5-6-48(c))
- Gruner v. Thacker, 320 Ga. App. 146 (requires proper analysis and factual findings when denying dismissal for transcript delay)
- Mercer v. Munn, 321 Ga. App. 723 (defines how delay may render an appeal stale or prejudice a party)
- Spurlock v. Dept. of Human Resources, 286 Ga. 512 (lack of mandatory written findings overcomes presumption of regularity)
- Propst v. Morgan, 288 Ga. 862 (trial court must determine length and reasons for delay, whether party caused it, and whether it was inexcusable before dismissing an appeal)