Jasper Cty. Bd. of Tax Assessors v. Thomas

ELLINGTON, Judge.

These consolidated appeals had their origins in the applications of 20 taxpayers for conservation use assessments or other exemptions of their properties. When the Jasper County Board of Tax Assessors ("the Tax Board") denied the applications, the taxpayers appealed to the county board of equalization, which reversed. The Tax Board then appealed the cases to the superior court with the request that it hear the cases "as soon as practicable" for a nonjury De novo hearing pursuant to OCGA § 48-5-311(g)(4)(A). When the trial court failed to conduct a nonjury hearing within 40…