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Fulton County Bd. of Tax Assessors v. Saks Fifth Ave. Inc.

The trial court erred in issuing a protective order until such time as the parties entered into a confidentiality agreement because the confidentiality of the subpoenaed documents was protected under O.C.G.A. § 48-5-314.

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The Fulton County Board of Assessors Board appeals the trial court’s grant of Saks Fifth Avenue’s Saks motion for a protective order in connection with a personal property tax audit of its Fulton County location for tax years 1995 through 1998. The order allowed Saks to withhold confidential documents subpoenaed by the Board until such time as Mendola & Associates, LLC Mendola, the private accounting firm hired by the Board to conduct the audit, entered into a confidentiality agreement concerning such documents with Saks.

In seven enumerations of error, the Board raises the following three arguments: 1 The trial court erred in granting Saks’ motion for protective order because the confidentiality of the subpoenaed documents is protected under OCGA § 48-5-314, under the employment contract between Mendola and Fulton County, and by Mendola’s responsibilities as a certified public accounting firm; 2 The trial court erred in finding both that Saks was not in contempt for failure to honor the Board’s OCGA § 48-5-300 subpoena and that Saks’ fear of disclosure of the confidential documents to third parties constituted a legal excuse which relieved it from complying with the subpoena; and, 3 The trial court erred in failing to follow Wal-Mart Stores v. Fayette County Bd. of Tax Assessors1 and in ignoring the public policy implications of its ruling.

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