This appeal by the Fulton County Board of Tax Assessors the Board is from the trial court’s order pursuant to OCGA § 5-6-48 c dismissing the Board’s prior appeal for delay in filing a transcript for transmission as part of the appellate record. After a jury rendered a verdict in favor of David and Valerie Love on their residential property tax appeal in the Fulton County Superior Court, the Board filed a timely notice of appeal to this Court. The trial court subsequently granted the Loves’s motion pursuant to OCGA § 5-6-48 c to dismiss the Board’s appeal in that case because of delay in filing the trial transcript as part of the appellate record to be transmitted to this Court. The Board appeals from the dismissal of its prior appeal, and for the following reasons we reverse. Pursuant to OCGA § 5-6-37, a notice of appeal “shall state whether or not any transcript of evidence and proceedings is to be transmitted as part of the record on appeal.” Where an appeal draws into question the transcript of the evidence and proceedings, it is the appellant’s duty to have the court reporter prepare the transcript at the appellant’s expense and file the transcript with the clerk of the trial court for transmission to the appellate court as part of the record on appeal. OCGA § 5-6-41 c, e. Moreover, OCGA § 5-6-42 provides that, where the appellant intends to include a transcript of evidence and proceedings in the appellate record, the appellant must cause the transcript to be prepared by the court reporter and filed with the clerk of the trial court within 30 days after filing the notice of appeal, unless the appellant obtains an extension of time as provided in OCGA § 5-6-39.
The Board’s February 13, 2007 notice of appeal from the tax verdict did not comply with OCGA § 5-6-37 because it failed to state whether or not any transcript of the trial evidence and proceedings was to be included in the record. Nevertheless, it is undisputed that on March 13, 2007, 28 days after the notice of appeal was filed, the Board caused the court reporter to prepare the transcript, and on March 26, 2007, 41 days after the notice of appeal was filed, the transcript was filed with the clerk of the trial court. The Board did not seek an extension pursuant to OCGA § 5-6-39.
