Hall Cnty. Bd. of Tax Assessors v. Westrec Props., Inc.

Boggs, Justice.

These five essentially identical appeals arise from the assessment of taxes by the Hall County Board of Tax Assessors ("the Board").1 The trial court granted summary judgment in favor of appellee taxpayers based upon the Board's failure to schedule a timely settlement conference as required by the 2015 amendment to OCGA § 48-5-311 (g) (2), 2015 Ga. L. 2015, p. 1219 et seq. ("the Act"),2 and the Board appeals. Because the plain language of the statute, as amended by the Act, requires the Board to schedule and notice a settlement conference with the taxpayer within 45 days of…