Newton Timber Co. LLLP v. Monroe Cnty. Bd. of Tax Assessors

Except in situations of sworn indigence, the clerk of the superior court is not to file a civil case or proceeding until the required fee is paid, and it was undisputed that the petitioners here tendered enough money only to pay for 27 out of 107 notices of real estate tax appeals.

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This is an appeal by landowners from the Superior Court of Monroe County’s denial and dismissal of their petition for a writ of mandamus and related adverse rulings involving their real property tax appeals. For the reasons which follow, we affirm.

The appellants include various entities and individual members of the Newton family hereinafter “Newton Entities” who collectively own numerous parcels of land totaling thousands of acres in Monroe County. Beginning in 2008 and continuing each year through 2012, Newton Entities contested the tax assessments made by the Monroe County Board of Tax Assessors “Board” for their properties, totaling more than 100 separate tax appeals. See OCGA § 48-5-299.1 In 2008 and 2009, they filed notices of appeal to the Monroe County Board of Equalization “BOE”, which heard the appeals in March 2010. See OCGA § 48-5-311 e 1 A.2 Not satisfied with the determinations of the BOE, Newton Entities appealed to the superior court in April 2010. See OCGA § 48-5-311 g 1.3 They then appealed their 2010 and 2011 tax assessments to the BOE, which appeals were heard in March 2012. Dissatisfied with these BOE decisions, Newton Entities again appealed to the superior court. They filed notices of appeal as to the 2012 tax assessments for certain parcels directly to the superior court in July 2012. Newton Entities did not pay the filing fees for the five years of tax appeals to the superior court.

Newton Timber Co. LLLP v. Monroe Cnty. Bd. of Tax Assessors

Except in situations of sworn indigence, the clerk of the superior court is not to file a civil case or proceeding until the required fee is paid, and it was undisputed that the petitioners here tendered enough money only to pay for 27 out of 107 notices of real estate tax appeals.

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