Simmons v. BOARD OF TAX ASSESSORS

Barnes, Judge.

J. E. Simmons appeals the decision by the superior court denying his request for litigation costs and attorney fees under OCGA § 48-5-311 (g) (4) (B) (ii) after his successful ad valorem tax appeal. The trial court denied his request because the court found that his “failure to file the 2000 return until seven months after the deadline bars his ability to recover attorney’s fees and costs.” Simmons contends this was error because under OCGA § 48-5-20 (a) (2), he was not required to file a tax return on his property. We agree, and therefore reverse the decision of the superior…