Monroe County Bd. of Tax Assessors v. Wilson

The trial court properly denied the board of tax assessors' request for a declaration that taxpayers' appeals stood dismissed with prejudice for failure to be tried at the first available term of court after filing.

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The Monroe County Board of Tax Assessors filed a declaratory judgment action against George Wilson and other taxpayers who had filed notices of ad valorem tax appeals to the superior court, requesting a declaration that the appeals stand as dismissed with prejudice due to the failure to pay court filing fees. The board also sought attorney fees. After a hearing, the superior court granted the board’s request in part by declaring that the ad valorem tax appeals of those taxpayers who had not paid any filing fees should be dismissed, and denied the request in part by refusing to declare that the appeals of those taxpayers who had paid the $206 filing fee established by a prior court order should be dismissed. The trial court also denied the board’s request for attorney fees.

The board appeals, claiming that the trial court erred in failing to declare that all the landowners’ tax appeals should be dismissed for failure to be tried at the first available term of court after filing as required by OCGA § 48-5-311 g 4. However, the appeals have not yet been filed in superior court and thus that code section does not apply. The board also claims that the trial court erred in finding that the filing fee is $206 per appeal. But the board has failed to show error as that finding was based on a prior court order that the board failed to include in the record. The board finally contends that the trial court erred in denying its request for attorney fees. However, the board failed to make any proffer as to the amount of such fees. Accordingly, we affirm.

Monroe County Bd. of Tax Assessors v. Wilson

The trial court properly denied the board of tax assessors' request for a declaration that taxpayers' appeals stood dismissed with prejudice for failure to be tried at the first available term of court after filing.

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