Tift v. Tift County Board of Tax Assessors

Hall, Justice.

Plaintiff taxpayer appeals the denial of his prayers for mandamus to require defendant Board of Tax Assessors to certify a notice of appeal of plaintiff to the Tift County Board of Equalization. The plaintiff (nonresident) was mailed notice of the assessed value of his properties by defendant tax assessors. The notice stated the nonresidents were to have twenty days to appeal the notice. Seventeen days after the mailing of the notice of assessed valuation the plaintiff requested and two of the three members of the Board of Tax Assessors granted a ten-day extension of the…