Legal Opinion
Fulton County Board of Tax Assessors v. CPS Four Hundred, Ltd.
Court of Appeals of Georgia
Decided April 13, 1994No. A94A0532, A94A0533, A94A0534PublishedCited by 5 opinions
1Opinion of the Court
Pope, Chief Judge.
Plaintiff/appellant Fulton County Joint City-County Board of Tax Assessors of Atlanta-Fulton County (“Board of Tax Assessors”) appeals from orders of the superior court dismissing several ad valorem tax appeals. The Fulton County Superior Court dismissed the tax appeals because the Board of Tax Assessors failed to comply with the 30-day notice requirement of OCGA § 48-5-311 (f) (2). Because we agree that the Board of Tax Assessors failed to effect its appeal in a timely fashion, we affirm.
Defendant/appellee CPS Four Hundred, Ltd. (“CPS”) disputed the 1993 tax assessment of…
2Cases cited3 opinions
- Mundy v. Clayton County Tax AssessorsCourt of Appeals of Georgia · 1978
- CC LEASING CORPORATION v. Board of Tax Assessors of Hall CountyCourt of Appeals of Georgia · 1977
- Camden County Board of Tax Assessors v. ProctorCourt of Appeals of Georgia · 1980
3Cited by5 opinions
- HALL COUNTY BOARD OF TAX ASSESSORS v. WESTREC PROPERTIES, INC. (Five Cases)Supreme Court of Georgia · 2018
- Hall Cnty. Bd. of Tax Assessors v. Westrec Props., Inc.Supreme Court of Georgia · 2018
- Bleckley v. StateCourt of Appeals of Georgia · 1994
- Hall County Board of Tax Assessors v. Avalon Hills Partners, LLCCourt of Appeals of Georgia · 2010
- Fulton County Board of Tax Assessors v. LaytonCourt of Appeals of Georgia · 2003