Hall County Board of Tax Assessors v. Northeast Georgia Health System, Inc.

Ellington, Chief Judge.

Pursuant to a granted application for an interlocutory appeal, the Hall County Board of Tax Assessors (“the Board”) challenges an order of the Superior Court of Hall County that gave the Northeast Georgia Health System, Inc. (“NGHS”) leave to litigate the issues of the value of certain property and the uniformity of the tax digest in this de novo tax appeal. Because NGHS failed to present the issues of value and uniformity to the Hall County Board of Equalization (“BOE”) for consideration in the underlying administrative tax matter, the superior court lacked subject…