Andrew v. DeKalb County Board of Tax Assessors

McMurray, Presiding Judge.

Norman R. Andrew and Barbara B. Andrew (“taxpayers”) filed an appeal, pro se, to the superior court from a property tax assessment of the DeKalb County Board of Equalization. The superior court dismissed the appeal, finding that the taxpayers’ notice of appeal was deficient because “[a] challenge to methodology is not a proper ground of appeal in accordance with O.C.G.A. § 48-5-311.” This appeal followed. Held:

1. “It is clear that any taxpayer may appeal under the provisions of OCGA § 48-5-311 (e) and (f) ‘as to matters of taxability, uniformity of assessment, and…