Camden County Board of Tax Assessors v. Proctor

Carley, Judge.

Proctor appealed certain assessments by the Camden County Board of Tax Assessors to the Camden County Board of Tax Equalization. The decision of the Board of Tax Equalization was adverse to appellee and this decision was mailed by certified mail to Proctor on August 31,1979. On October 1,1979, Proctor mailed by certified mail his notice of appeal to the superior court, which notice of appeal was received by the Board of Tax Assessors on October 3, 1979. Appellant’s motion to dismiss the appeal as being untimely was denied by the Superior Court of Camden County. The superior…