Glynn County Board of Tax Assessors v. Paulding

Johnson, Presiding Judge.

The Glynn County Board of Tax Assessors (the “Board”) appeals from the respective judgments, identical except as to value, entered in connection with appeals to the superior court by 16 taxpayers (the “Taxpayers”) from the Board of Equalization’s ad valorem tax assessment of their properties for 1999. The Board contends that the trial court erred in denying its motion to dismiss because the Taxpayers failed to request trial of their cases at the first term of the superior court following the filing of their respective appeals. For reasons which follow, we disagree and…