Sign In
Events
Newsletters
Search

Close

Close Search

Cancel

SEARCH
MY LAW.COMNEW

We, the Taxpayers v. Board of Tax Assessors of Effingham Cnty.; Board of Tax Assessors of Effingham Cnty. v. We, the Taxpayers

The trial court lacked jurisdiction over the taxpayers' suit against the county board of tax assessors seeking a writ of mandamus to compel the board to act in accordance with the taxpayers' interpretation of O.C.G.A. § 48-5B-1, as the taxpayers failed to exhaust their administrative remedies under O.C.G.A. § 48-5-311.

X

Thank you for sharing!

Your article was successfully shared with the contacts you provided.

In case number S12A0700, We, the Taxpayers, an unincorporated association of individual taxpayer residents of Effingham County “Taxpayers”, appeals the trial court’s order dismissing Taxpayers’s complaint against the Board of Tax Assessors of Effingham County “Board”. In case number S12X0701, the Board appeals the superior court’s denial of its motion for summary judgment. For the reasons that follow, we affirm the trial court in case number S12A0700, and vacate the judgment below in case number S12X0701. Former OCGA § 48-5B-1 became law on May 5, 2009, and was effective until January 10, 2011. See Ga. L. 2009, p. 780, § 1. It placed a moratorium on increases in the assessed value of property subject to ad valorem taxation for taxable years beginning on or after January 1, 2009, and continuing through January 9, 2011, but provided an exception from the moratorium for

any county which performed or had performed on its behalf a comprehensive county-wide revaluation of all properties in the county in 2008 or any county which in 2009 was under contract prior to February 28, 2009, to have performed on its behalf a comprehensive county-wide revaluation of all properties in the county.

Trending Stories

 
Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

LEARN MORE

More From ALM

Premium Subscription
With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now
Team Accounts
Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now
Bundle Subscriptions
Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now
Go to CLE Center
GlobeSt. Women of Influence (WOI) 2024
July 22, 2024 - July 24, 2024
Lake Tahoe, CA

GlobeSt. Women of Influence Conference celebrates the women who drive the commercial real estate industry forward.


Learn More
New York Legal Awards 2024
September 05, 2024
New York, NY

The New York Law Journal honors attorneys and judges who have made a remarkable difference in the legal profession in New York.


Learn More
African Legal Awards 2024
September 06, 2024
Johannesburg

The African Legal Awards recognise exceptional achievement within Africa s legal community during a period of rapid change.


Learn More
Go to Events Go to Webcasts
Director of Legal Affairs

WittKieffer is proud to partner with Mom's Meals in the search for their Director of Legal Affairs. Mom's Meals is an investor-owned compan...


Apply Now ›
Trial Attorney Personal Injury.

Nutley Law firm concentrating in plaintiff's personal injury for plaintiff seeks an Attorney with three or more years of experience in New J...


Apply Now ›
MID-SENIOR LEVEL EMPLOYMENT ASSOCIATE OR PARTNER WANTED FOR BOUTIQUE FIRM OPPORTUNITY TO INHERIT AND GROW PRACTICE (Atlanta, GA)

Our client, an outstanding boutique litigation firm based in Atlanta, is seeking to add an experienced Employment Litigation Attorney to the...


Apply Now ›
Go to Lawjobs
Lawyers of Distinction
06/27/2024
The American Lawyer

Professional Announcement


View Announcement ›
SMGQ Law
06/21/2024
Daily Business Review

Full Page Announcement


View Announcement ›
Blume Forte Fried Zerres & Molinari
06/14/2024
New Jersey Law Journal

Professional Announcement


View Announcement ›
Go to Professional Announcements