Fulton County Board of Tax Assessors v. Greenfield Investment Group, LLC

Ellington, Judge.

Greenfield Investment Group, LLC (“the taxpayer”) appealed the 2010 tax valuation assessment for a parcel of real property, elected to have the appeal submitted to binding arbitration, and provided the Fulton County Board of Tax Assessors (“the Board”) (a copy of a certified appraisal of the property, as required by statute. The taxpayer then filed a motion to stay the arbitration and to have $28,000, the value set out in the taxpayer’s appraisal, recognized as the final value, arguing that the Board failed to reject the taxpayer’s appraisal within 45 days after receiving it…