Chatham County Board of Assessors v. Jepson

I respectfully dissent, for three reasons. First, the notice sent to the Jepsons fell so far short of the new “nontechnical description” requirement of OCGA § 48-5-306 (e) that an effective appeal to the board of equalization (“BOE”) was impossible. Second, a declaratory judgment action is not an equitable proceeding and is appropriate in some ad valorem tax disputes. And, third, although resolving tax questions at the local level through the appeal process created specifically for that purpose obviously is a commendable goal, it is unrealistic to pretend that the overworked BOEs, staffed by…