Pace Burt, Inc. v. Dougherty County Board of Tax Assessors

Adams, Judge.

On October 5, 2009, the Dougherty County Superior Court found that five ad valorem tax appeals stood automatically dismissed under OCGA § 9-2-60 because more than five years had passed since entry of the last order in each of the cases. This appeal presents the question of whether that provision applies to appeals from property assessment valuations.

The five appellants are Dougherty County property owners who appealed the valuation of their real property to the Dougherty County Superior Court and requested a trial. Their cases were consolidated by the superior court for purposes…