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Interstate North Sporting Club v. Cobb County Bd. of Tax Assessors

O.C.G.A. § 48-5-311 g 2 does not prohibit a tax consulting service from requesting certification of a taxpayer's ad valorem tax appeal.

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Interstate North Sporting Club appeals to this Court following the trial court’s dismissal of its ad valorem property tax appeal. The trial court granted the Cobb County Board of Tax Assessors’ motion to dismiss the appeal on the ground that the notice of appeal violated OCGA § 48-5-311 g 2 in that it was not filed by an attorney, but by a tax consulting firm. Because we find that there was no requirement that the notice of appeal be filed by an attorney, we reverse.

Interstate, an out-of-state entity, hired the independent tax consulting service of Easley, McCaleb and Associates EMA to act as its agent with regard to ad valorem taxes on real and personal property. In that regard, EMA filed an ad valorem tax return on behalf of Interstate in July 1994 reflecting an assessment of Interstate’s property in the amount of $7.2 million. But the Cobb County Board of Tax Assessors assessed Interstate’s property in the amount $8,063,920 for that year. EMA subsequently filed an appeal of that assessment on behalf of Interstate. After the Board of Tax Assessors determined that no change was required, it certified the matter to the Board of Equalization. Following a hearing, the Board of Equalization recommended that no change be made to the assessment and informed Interstate that it had the right to appeal the board’s decision to Superior Court.

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