FULTON COUNTY BOARD OF TAX ASSESSORS v. Love

Phipps, Judge.

David and Valerie Love disagreed with the valuation placed upon their residence for tax year 2005 by the Fulton County Board of Tax Assessors (BTA) and thus appealed the assessment to the Fulton County Board of Equalization (BOE). Dissatisfied with the BOE’s decision, the Loves appealed to the Superior Court of Fulton County. After a jury trial, judgment was entered upon the verdict. The BTA appeals to this court, 1 challenging the superior court’s jurisdiction. For reasons that follow, we affirm.

The BTA maintains on appeal that the superior court lacked jurisdiction over the…