Fitzpatrick v. Madison County Board of Tax Assessors

Melton, Justice.

Norma Fitzpatrick, Barry Fitzpatrick and George Elrod, hereafter “the taxpayers,” own parcels of land in Madison County. Following a valuation of those properties for tax purposes by the Madison County Board of Tax Assessors, the taxpayers appealed the valuation to the Madison County Board of Equalization. See OCGA § 48-5-311.1 The Board of Equalization denied the appeal. Subsequently, the taxpayers filed an appeal in superior court, but the Board of Tax Assessors refused to certify the appeal to the superior court unless the taxpayers first paid the filing fee to the superior…