Mundy v. Clayton County Tax Assessors

Deen, Presiding Judge.

1. "Tax assessments and appeals should be decided on the merits of the case without procedural technicalities, and even if this were not the case the board could not take advantage of irregularities for which it is responsible.” Ledbetter Trucks, Inc. v. Floyd County Bd. of Tax Assessors, 240 Ga. 791 (2) (242 SE2d 596) (1978).

2. Where the taxpayer appeals an assessment of the Board of Tax Assessors to the Board of Equalization, and from the decision of the latter to the superior court for a de novo hearing (Code § 92-6912 (5) (B) and (6) (C)), he is not permitted to…