Fulton County Board of Tax Assessors v. Boyajian

Fletcher, Presiding Justice.

Taxpayer Alfred M. Boyajian applied for a bona fide conservation use of his real property. The Fulton County Board of Equalization found that his property did not qualify for conservation use and denied his application. The taxpayer appealed, but the Fulton County Board of Tax Assessors concluded that the appeal was untimely and refused to certify it to the superior court. The taxpayer filed a mandamus action to compel the board to certify his appeal, which the trial court granted. Because the state statute does not give the board discretion in certifying appeals…