Interstate North Sporting Club v. Cobb County Board of Tax Assessors

POPE, Presiding Judge.

Interstate North Sporting Club appeals to this Court following the trial court’s dismissal of its ad valorem property tax appeal. The trial court granted the Cobb County Board of Tax Assessors’ motion to dismiss the appeal on the ground that the notice of appeal violated OCGA § 48-5-311 (g) (2) in that it was not filed by an attorney, but by a tax consulting firm. Because we find that there was no requirement that the notice of appeal be filed by an attorney, we reverse.

Interstate, an out-of-state entity, hired the independent tax consulting service of Easley, McCaleb &…