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Hall County Bd. of Tax Assessors v. Northeast Ga. Health Sys. Inc.

The superior court was prohibited from addressing issues that the plaintiff had failed to litigate in the underlying administrative proceeding.

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Pursuant to a granted application for an interlocutory appeal, the Hall County Board of Tax Assessors “the Board” challenges an order of the Superior Court of Hall County that gave the Northeast Georgia Health System, Inc., “NGHS” leave to litigate the issues of the value of certain property and the uniformity of the tax digest in this de novo tax appeal. Because NGHS failed to present the issues of value and uniformity to the Hall County Board of Equalization “BOE” for consideration in the underlying administrative tax matter, the superior court lacked subject matter jurisdiction to consider them. Consequently, we must reverse.

The record shows that, in 2009, NGHS applied to the Board for an exemption from ad valorem taxation on a 119.52-acre tract of land upon which it had constructed a medical office building. A tax appraiser determined that the building and associated improvements occupied approximately 13 acres of the tract. After reviewing NGHS’s request, the Board granted tax exempt status to the “improvements and 15 acres of land.” The Board concluded that the remaining 104.52 acres of undeveloped land “will remain taxable until bona fide improvements are built in the future.” Thereafter, the Board issued a new notice of tax assessment for the non-exempt 104.52 acres. There is no evidence in the record demonstrating that the proportionate value of the non-exempt property was different than under the previous assessment. NGHS appealed the decision to the BOE, contending that the Board erred in granting tax exempt status to only 15 acres of land instead of the entire tract.

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