Pace Burt Inc. v. Dougherty County Bd. of Tax Assessors

O.C.G.A. § 9-2-60's 5-year rule-providing for the automatic dismissal of any action or other proceeding where five years have passed since the entry of the last order in the case-applies to ad valorem tax appeals to the superior court.

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On October 5, 2009, the superior court found that five ad valorem tax appeals stood automatically dismissed under OCGA § 9-2-60 because more than five years had passed since entry of the last order in each of the cases. This appeal presents the question of whether that provision applies to appeals from property assessment valuations. The five appellants are Dougherty County property owners who appealed the valuation of their real property to the Dougherty County Superior Court and requested a trial.1 Their cases were consolidated by the superior court for purposes of this appeal.

The record shows that in the three cases filed in late 2000, the property owners raised additional legal questions, including one on the taxation of property owned by public utilities. In those three cases, the superior court granted summary judgment in favor of the Dougherty County Board of Tax Assessors on those legal issues, and this Court affirmed. Burt, Burt & Rentz Retirement Pension Trust v.Dougherty County Tax Assessors , 256 Ga. App. 648 569 SE2d 557 2002. Further attempts to appeal to the Supreme Court of Georgia and the Supreme Court of the United States were denied. Burt, Burt & Rentz Retirement Pension Trust v. Dougherty County Tax Assessors , 537 U.S. 1233 123 SC 1365, 155 LE2d 198 2003. Thus, as of at least March 2003, those proceedings left the property owners’ main claim —

Pace Burt Inc. v. Dougherty County Bd. of Tax Assessors

O.C.G.A. § 9-2-60's 5-year rule-providing for the automatic dismissal of any action or other proceeding where five years have passed since the entry of the last order in the case-applies to ad valorem tax appeals to the superior court.

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