Fulton County Bd. of Tax Assessors v. White

The trial court did not err in awarding attorneys' fees to the plaintiff in her property tax appeal, because O.C.G.A. § 48-5-311 g 4 B ii provides for such awards when the final determination of value is 85 percent or less of the valuation set by the county board of tax assessors.

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Following a property tax appeal in superior court, the Fulton County Board of Assessors appeals a $37,475.39 attorney fee award made pursuant to OCGA § 48-53-311 g 4 B ii to Efrosini White, the taxpayer.1 Because the superior court correctly ruled that the jury’s final valuation in the appeal met the statutory criterion authorizing an attorney fee award, we affirm. The undisputed record shows that in 2007, the Board of Assessors sent a notice to White stating that the assessed value of her home had increased from $685,500 to $783,500, “to reflect current market or uniformity.” White submitted a notice of appeal to the Board of Assessors, which reviewed the valuation and concluded that, “based on our review of sales activity, data characteristics, assessments of similar properties within your area, and/or issues of depreciation, it is the decision of the Board of Assessors that the value is fair and equitable and warrants no change.” White’s appeal was then certified to the Fulton County Board of Equalization, which held an evidentiary hearing and concluded that no change from the $783,500 valuation was warranted. White then appealed to the Fulton County Superior Court, which held a jury trial pursuant to OCGA § 48-5-311 g, resulting in a verdict valuing White’s property at $618,650.

After the trial, the superior court entered a final judgment ordering the Board of Assessors to enter the valuation found by the jury, and, based on an evidentiary hearing, the superior court awarded White attorney fees of $37,475.39 pursuant to OCGA § 48-5-311 g 4 B ii. The Board of Assessors now appeals the fee award.

Fulton County Bd. of Tax Assessors v. White

The trial court did not err in awarding attorneys' fees to the plaintiff in her property tax appeal, because O.C.G.A. § 48-5-311 g 4 B ii provides for such awards when the final determination of value is 85 percent or less of the valuation set by the county board of tax assessors.

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