Carter v. Fayette County

Bernes, Judge.

Anthony J. Carter, appearing pro se, filed a tax appeal in the Superior Court of Fayette County seeking review of the Fayette County Board of Tax Assessors’ purported denial of a homestead exemption for his property. He later amended his appeal to add a claim against the Fayette County Building Department. The trial court dismissed Carter’s tax appeal on the ground that it lacked subject matter jurisdiction over the case since Carter had failed to show that he applied for and was denied a homestead exemption and had failed to exhaust his administrative remedies under the tax…