250 Ga. 852 | Ga. | 1983
Appellant Stoddard is a landowner in Grady County who brought a petition for writ of mandamus to compel the Board of Assessors of Grady County to carry out a decision of the county Board of Equalization. The trial court refused to issue the writ and declared the Board of Equalization document on which Stoddard based his action to be null and void. The issue here is whether the decision sent to the Board of Assessors from the Board of Equalization can be attacked collaterally if it was not appealed to the superior court within time limits prescribed by OCGA § 48-5-311 (Code Ann. § 91 A-1449). It cannot be and we reverse.
Stoddard appealed the 1981 assessment of his property by the Grady County Board of Tax Assessors to the Grady County Board of Equalization pursuant to OCGA § 48-5-311 (e) (Code Ann. § 91A-1449), claiming that it was not uniformly assessed. The Board of Equalization heard his appeal along with 19 other cases over a three-day period in December 1981. In lieu of individual determinations of assessed value in each case, the Equalization Board thereafter sent a letter to Carlos Cone, chairman of the Grady County Board of Tax Assessors, declaring that the county property tax valuation was “an injustice to the taxpayers, and should be
OCGA § 48-5-311 (Code Ann. § 91A-1449) sets out the duties, powers, and procedures of the county boards of equalization. One of the duties is to hear matters of uniformity of assessment and valuation. OCGA § 48-5-311 (d) & (e) (Code Ann. § 91A-1449). If in the course of determining an appeal the board of equalization finds reason to believe that the property involved is not uniformly assessed with other property in the digest, “the board shall request the respective parties to the appeal to present relevant information” on the question. “If the board determines that uniformity is not present, the board may order the county board of tax assessors to take such action as is necessary to obtain uniformity, except that, when a question of county-wide uniformity is considered by the board, the board may order a partial or total county-wide revaluation only upon a determination by a majority of all the members of the board that the clear and convincing weight of the evidence requires such action.” OCGA § 48-5-311 (d) (2) (Code Ann. § 91A-1449). During the three days of appeals hearings the Board of Equalization requested and received information on valuation uniformity in the county from the assessors and landowners. It concluded in its letter to the assessors that valuations in the county were inconsistent from property to property, although it did not state that this determination was based on “clear and convincing weight of the evidence.”
The Board of Assessors asserts that the letter is not an enforceable decision for several reasons. Principally, they cite the trial court’s finding of fact that two members of the Equalization Board were biased or prejudiced in favor of revaluation, and that certain formalities of style were not observed in considering and drawing up the decision.
Stoddard contends that the Equalization Board decision was not appealed within the 30 days provided by OCGA § 48-5-311 (f) (2) (Code Ann. § 91A-1449), and is thus final and binding. Halpern
Judgment reversed.