Coweta County v. Jackson

Johnson, Presiding Judge.

Coweta County filed this direct appeal from a decision of the superior court reviewing the decision of T. Jerry Jackson, the Commissioner of the Georgia Department of Revenue. The Commissioner has moved to dismiss this appeal because the County failed to file an application for discretionary appeal pursuant to OCGA § 5-6-35 (a) (1). We agree that a direct appeal cannot lie in this case, and so dismiss the appeal.

The Commissioner examines the tax digests of each county to ensure that the valuations of property for taxation purposes are reasonably uniform and equalized…