Atlanta Family Restaurants, Inc. v. Perry

I agree that the Board erred in dismissing the appeal.

1. The majority’s statement that “[a]ppellants did not cross-appeal or file a separate appeal” may be misleading. The simple procedure provided for in OCGA § 34-9-103 does not require that parties other than the applicant for review (who is not cast as an “appellant” but rather as an applicant) take any action to preserve any and all issues for the consideration by the Board. Ga. Dept. of Revenue v. Hughes, 99 Ga. App. 127, 128 (1) (108 SE2d 184) (1959); OCGA § 34-9-103.

2. It is inaccurate for us to conclude that the dismissal by the Board…