A & H Sod, Inc. v. Johnson

MlKELL, Judge.

A& H Sod, Inc., Hale Financial Company, and Burt Development Company (“appellants”) appeal to this Court seeking the reversal of the lower court’s order denying declaratory relief under OCGA § 9-4-1. For the reasons set forth below, we affirm.

In 1999, appellees Roy Roland, W. F. Griffin, and Robert Hardin, members of the Lee County Board of Tax Assessors (collectively the “tax assessors”),1 increased the ad valorem value of appellants’ 29 acres in Lee County from approximately $15,000 to $48,000 per acre. The parties stipulated that, although appellants filed timely written…