Nikas v. Oxford

Bell, Judge.

The only question to be determined in this case is whether the appellant’s appeal to the Superior Court of Fulton County was filed within the time limit of 15 days from the date of decision by; the Commissioner. Code Ann. § 92-8446 provides that except with respect to claims for refunds either party may appeal from any order, ruling, or finding of the Commissioner to the superior court of the county of residence of the taxpayér, and that the procedure provided by law for applying for and granting appeal from the court of ordinary to the superior court shall apply as far as…