The Glynn County Board of Tax Assessors the “Board” appeals from the respective judgments, identical except as to value, entered in connection with appeals to the superior court by 16 taxpayers the “Taxpayers” from the Board of Equalization’s ad valorem tax assessment of their properties for 1999. The Board contends that the trial court erred in denying its motion to dismiss because the Taxpayers failed to request trial of their cases at the first term of the superior court following the filing of their respective appeals. For reasons which follow, we disagree and affirm. In April, May, and June of 2000, the Taxpayers, whose properties are all located in the Devonwood Subdivision on Saint Simons Island, separately appealed to the superior court from the Board of Equalization’s 1999 property tax assessment. The Board certified each appeal, and on each certification noted, “The clerk is required to assign this case for trial at the first term following the filing of this appeal pursuant to OCGA Section 48-5-311 g 4 A.” The 16 cases were assigned to one judge on November 24, 2000. The Taxpayers were represented by the same counsel.
On January 24, 2002, the Board filed a confession of judgment as to each appeal, placing the valuation for the respective properties at the 1998 assessment value, or in two cases, greater than the 1998 valuation but less than the initial 1999 valuation. On April 1, 2003, through a letter from their attorney to the trial court, the Taxpayers requested a hearing on the issues of uniformity and attorney fees. The Board stated its opposition to proceeding to trial in a reply letter from its counsel, and, on June 13, 2003, filed a motion to dismiss the Taxpayers’ appeals. The trial court held a hearing on the motion to dismiss on December 5, 2003, and by its order of January 12, 2004, the trial court denied the motion.1 On March 1, 2004, the trial court entered an order in each case setting the 1999 fair market value for tax purposes consistent with the confession of judgment.