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Glynn County Bd. of Tax Assessors v. Haller

The trial court erred in temporarily enjoining the county tax board from applying its proposed tax digest because plaintiffs had an adequate remedy at law under O.C.G.A. § 48-5-311.

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Property owners on St. Simons Island filed a class action against the county board of tax assessors alleging that spot reappraisals violated their constitutional right to equal protection under 42 U.S.C. § 1983. The trial court temporarily enjoined the board from applying the 2000 tax digest, except when the assessment was based on new construction or property improvements. We hold that the trial court erred in granting injunctive relief because the taxpayers have an adequate remedy at law under OCGA § 48-5-311.1 Therefore, we reverse.

1. The board asserts that this Court has appellate jurisdiction over this tax case because it is an equity case. Whether an action is an equity case for the purpose of determining appellate jurisdiction depends on the issue raised on appeal, not on the relief sought.2 Thus, an appeal is outside our jurisdiction when the primary issue to be resolved is legal and the grant of equitable relief is ancillary to the underlying issue of law.3 In this tax appeal, the underlying issue is whether the statutory proceeding provides the taxpayers with an adequate legal remedy to challenge their property tax assessments. Since the grant of equitable relief is merely ancillary to the legal issue, this appeal is not an equity case within our appellate jurisdiction.4 In the interest of judicial economy, however, we will resolve the legal issues raised on appeal.5

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