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Fitzpatrick v. Madison Cnty. Bd. of Tax Assessors

The appellants were responsible for paying a filing fee to the superior court clerk pursuant to O.C.G.A. § 9-15-4 a in order for the county board of assessors to certify their appeal of the valuation of their properties for tax purposes.

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Norma Fitzpatrick, Barry Fitzpatrick and George Elrod, hereafter “the taxpayers,” own parcels of land in Madison County. Following a valuation of those properties for tax purposes by the Madison County Board of Assessors, the taxpayers appealed the valuation to the Madison County Board of Equalization. See OCGA § 48-5-311.1 The Board of Equalization denied the appeal. Subsequently, the taxpayers filed an appeal in superior court, but the Board of Assessors refused to certify the appeal to the superior court unless the taxpayers first paid the filing fee to the superior court clerk.

Thereafter, the taxpayers contended that, except for appeals to an arbitrator pursuant to OCGA § 48-5-311f,2 a taxpayer is not required to pay any fee at all for an appeal. Based on this argument, the taxpayers filed a declaratory action seeking a ruling to this effect. On February 16, 2012, the trial court issued an order finding that the taxpayers are responsible for paying the filing fee, which prompted the taxpayers to appeal to this Court. For the reasons set forth below, we affirm.

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