We v. Board of Tax Assessors
292 Ga. 31
Ga.2012Background
- Taxpayers, an unincorporated association of Effingham County residents, challenge 2009 property tax assessments under former OCGA § 48-5B-1 moratorium provisions and its 2009 exception.
- Effingham County allegedly met the § 48-5B-1(c) exception, so the moratorium did not apply and 2009 assessed values were increased.
- Taxpayers amended pleadings seeking rollback of 2009 assessments to 2008 figures and later sought mandamus to compel Board action; consented to drop removal of Board members.
- Trial court denied both sides’ summary judgments; Board moved to dismiss, contending Taxpayers must pursue OCGA § 48-5-311 administrative remedies first.
- Appellate posture: S12A0700—trial court ruling affirmed; S12X0701—summary-judgment denial reversed for lack of exhaustion.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether administrative exhaustion under OCGA § 48-5-311 was required | Taxpayers argue exception to moratorium affects value and is not a taxability issue. | Board argues § 48-5-311 remedies must be pursued first. | Yes, admin. remedy required. |
| Whether the Board acted ultra vires and whether that escaped exhaustion | Taxpayers claim ultra vires acts by Board invalidated without exhausting remedies. | Ultra vires claim does not bypass exhaustion; jurisdiction not lacking. | Ultra vires claim does not excuse exhaustion; dismissal proper. |
| Whether failure to exhaust deprived court of subject-matter jurisdiction (case S12X0701) | Taxpayers sought mandamus; argued for jurisdiction to decide merits. | Exhaustion required before mandamus. | Jurisdiction lacked; vacate summary-judgment denial. |
| Whether the 2009 rollback relief could be granted without § 48-5-311 procedure | Relief requested is equitable/mandamus independent of 311. | Remedies must be pursued administratively first. | 311 exhaustion required; relief not available otherwise. |
| Whether the Board’s 2009 assessments were within proper authority | Board misapplied moratorium exception. | Board acted within statutory framework. | Resolved through exhaustion; no independent relief. |
Key Cases Cited
- Fulton County Taxpayers Foundation v. Ga. Public Svc. Comm., 287 Ga. 876 (2010) (administrative remedy required before equitable relief)
- Glynn County Bd. of Tax Assessors v. Haller, 273 Ga. 649 (2001) (administrative remedy prerequisite for taxability/value challenges)
- Wilkes v. Redding, 242 Ga. 78 (1978) (board proceedings appropriate forum for constitutional/valuation issues)
- Foxworthy, Inc. v. Ferdinand, 288 Ga. 271 (2010) (exhaustion required before mandamus when board acts within duties)
- City of Atlanta v. North by Northwest Civic Assn., 262 Ga. 531 (1992) (policy favoring local resolution of ad valorem disputes)
- Ga. Dept. of Community Health v. Ga. Society of Ambulatory Surgery Centers, 290 Ga. 628 (2012) (jurisdiction/exhaustion principles; ultra vires considerations)