Fulton County Board of Tax Assessors v. Layton

Barnes, Judge.

The Fulton County Board of Tax Assessors appeals the dismissal of its appeal to the superior court under OCGA § 48-5-311 of Beverly Yvonne Layton’s tax valuation. The Board contends the trial court erred by relying on Fulton County Bd. of Tax Assessors v. CPS Four Hundred, 213 Ga. App. 1 (443 SE2d 645) (1994), and granting Lay-ton’s motion to dismiss its appeal. We agree and reverse.

The superior court dismissed the appeal because it held that the notice the Board sent to Layton did not comply with the requirement of OCGA § 48-5-311 (g) (2) that the Board’s notice, of appeal to…