Cullum v. Chatham County Board of Tax Assessors

Andrews, Presiding Judge.

Patricia Cullum appeals from the trial court’s order granting the Chatham County Board of Tax Assessors’ (Board) motion for summary judgment. Cullum appealed to the superior court after the Chatham County Board of Equalization (Board of Equalization) denied her appeal of the tax assessor’s increase in the appraised value of her property for 1998. Cullum argued below and on appeal that OCGA § 48-5-299 (c) should be read to prohibit the tax assessor from changing her property value for two years because she appealed the valuation in 1997. But, the plain language of OCGA…