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Fulton County Bd. of Tax Assessors v. Boyajian

County board of tax assessors had no authority to refuse certification of taxpayer's appeal to the superior court on the grounds that it was untimely.

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Taxpayer Alfred M. Boyajian applied for a bona fide conservation use of his real property. The Fulton County Board of Equalization found that his property did not qualify for conservation use and denied his application. The taxpayer appealed, but the Fulton County Board of Tax Assessors concluded that the appeal was untimely and refused to certify it to the superior court. The taxpayer filed a mandamus action to compel the board to certify his appeal, which the trial court granted. Because the state statute does not give the board discretion in certifying appeals to the superior courts, we affirm.

1. OCGA § 48-5-311 g provides the procedure for appealing adverse decisions of the board of equalization or arbitrator. The taxpayer must file a written notice of appeal with the county board of tax assessors, the notice must state the grounds for appeals, and it must be filed within 30 days of the adverse decision, although the code section does not explain how to calculate the 30 days. The statute further states that the county board of tax assessors “shall certify” the notice of appeal and any other specified papers to the superior court clerk. We have interpreted this statutory language as divesting the board of any discretion in the certification process.1

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