Calliope Properties, LLC “Calliope appeals the trial court’s order setting aside a judgment awarding it attorney fees under OCGA § 48-5-311 arising in connection with an ad valorem property assessment made by the Fulton County Board of Tax Assessors the “BTA” on a residential parcel located at 2864 Diana Drive the “Property”. We reverse for the reasons set forth below. The BTA set the 2009 value for the Property at $77,700. Wachovia Mortgage Corporation “Wachovia”, which apparently was the property owner as of January 1, 2009, conveyed the Property to R. J. Morris by special warranty deed dated January 20, 2009. The same day Morris re-conveyed the Property to Calliope by warranty deed. Calliope filed a 2009 property tax return claiming a tax value for the Property of $15,100, and appealed the BTA’s valuation. In response, the BTA reduced the valuation to $73,900, and Calliope appealed to the Fulton County Board of Equalization the “BOE” and later to the superior court.1 Although Calliope filed these appeals in its own name, when the BTA certified the appeal to the superior court, it listed Wachovia as the taxpayer. Calliope filed a “Motion to Correct a Misnomer,” asserting that it was the taxpayer and real party in interest and thus the proper plaintiff in the appeal. The BTA did not oppose the motion, and the trial court granted it.
On the day of the scheduled jury trial, the BTA and Calliope stipulated that the fair market value of the Property for tax purposes was $15,100. The BTA argued to the trial court that this stipulation obviated the need for any judicial determination of value, and therefore the issue of attorney fees under OCGA § 48-5-311 did not arise. After hearing argument from the parties, the trial court entered an order on November 30, 2010, finding that the value of the Property was $15,100. The court also determined that because that value was less than 85 percent of the value the BTA set on the Property, Calliope had established the “threshold conditions” for the recovery of attorney fees under OCGA § 48-5-311 g 4 B ii. The trial court indicated that it would hear argument on the reasonableness of such costs and attorney fees at a subsequent hearing.
