Fulton County Board of Assessors v. Calliope Properties, LLC

Ellington, Chief Judge.

In this ad valorem tax appeal, the Superior Court of Fulton County determined that the fair market value of the subject residential parcel was $30,000. Because this was less than 85 percent of the valuation set by the Fulton County Board of Assessors (the “Board of Assessors”), the trial court awarded the owner, Calliope Properties, LLC (“Calliope”), attorney fees under OCGA§ 48-5-311. The Board of Assessors appeals, contending that Calliope was not the proper party to appeal the assessment and, therefore, that the trial court erred in awarding attorney fees. In…