Webb v. Board of Tax Assessors

Deen, Presiding Judge.

It is generally held that statutory limitation on the period of time in which an appeal from a judicial decision may be taken is jurisdictional. Farmers’ & Traders’ Nat. Bank v. Willis, 122 Ga. 563 (50 SE 366); Turner v. Walters, 105 Ga. App. 852 (125 SE2d 703); 4A CJS 143, Appeal & Error, § 458. This appeal by the taxpayer to the superior court from an adjudication of the Board of Equalization of Madison County was filed on the thirty first day after the decision of that board was mailed as shown by the date stamp on the registered letter containing the decision and…