Coffman Grading Co., Inc., and Coffman Equipment Leasing, LLC collectively, the “taxpayers”, appeal from the trial court’s order denying their motion for an interlocutory injunction, in which they sought to prohibit the Tax Commissioner of Forsyth County the “Commissioner” from collecting upon tax fi. fas. issued against their personal property based on their failure to pay disputed ad valorem property taxes.1 Although the trial court correctly held that the taxpayers must pay certain taxes pursuant to OCGA § 48-5-29 a in order to maintain their action, the court did not properly determine the amount they owe. We therefore vacate the trial court’s order and remand the case with instructions. The relevant facts follow. According to the complaint, the Forsyth County Board of Tax Assessors the “Board” sent multiple change of assessment notices to the taxpayers in June and July 2008 regarding the value of their machinery and equipment for ad valorem tax purposes for the tax years 2003 through 2008.2 On June 25, 2009, the taxpayers filed an action seeking a declaratory judgment, injunctive relief, and a writ of mandamus, contending that the Board sent the change of assessment notices to an improper address,3 so that the taxpayers did not receive the notices until after the 45-day period in which to appeal them had expired.4 The taxpayers alleged that the Board violated their due process rights to appeal their assessed property values. The trial court issued a temporary restraining order “TRO” prohibiting the Commissioner from collecting upon tax fi. fas. issued against the taxpayers’ personal property and set the matter for a hearing on their motion for an interlocutory injunction.
On the date of the hearing, the defendants, which include the Board, the Board members in their official capacity, the Commissioner, and Forsyth County, filed a motion to dismiss the complaint for lack of subject matter jurisdiction based in part on OCGA § 48-5-29 a, which provides: Before the superior court has jurisdiction to entertain any civil action, appeal, or affidavit of illegality filed under this title by any aggrieved taxpayer concerning liability for ad valorem property taxes, taxability of property for ad valorem property taxes, valuation of property for ad valorem taxes, or uniformity of assessments for ad valorem property taxes, the taxpayer shall pay the amount of ad valorem property taxes assessed against the property at issue for the last year for which taxes were finally determined to be due on the property. The defendants argued that the taxpayers had not paid any ad valorem taxes for the years 2004-2008, so that the trial court could not entertain their action.5 In support of the motion to dismiss, the defendants submitted an affidavit showing that, as of July 8, 2009, the taxpayers owed a combined total of $174,466.75 for the tax years 2004-2008. Copies of the past due property tax bills were attached to the affidavit.
