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Cullum v. Chatham County Bd. of Tax Assessors

Because plaintiff's 1997 property value was not determined by an appeal to either the Board of Equalization or the superior court, the tax assessor could raise the appraised value of the property in 1998.

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Patricia Cullum appeals from the trial court’s order granting the Chatham County Board of Tax Assessors’ motion for summary judgment. Cullum appealed to the Superior Court after the Board of Equalization denied her appeal of the tax assessor’s increase in the appraised value of her property for 1998. Cullum argued below and on appeal that OCGA § 48-5-299 c should be read to prohibit the tax assessor from changing her property value for two years because she appealed the valuation in 1997. But, the plain language of OCGA § 48-5-299 c states that only those real property values established by appeals to the Board of Equalization or Superior Court may not be changed for two years without investigating factors currently affecting the fair market value. Because Cullum’s property value in 1997 was not determined by an appeal to either the Board of Equalization or Superior Court, the tax assessor was not prohibited from raising the appraised value of her property for 1998.

This case arose when the Board of Tax Assessors Board notified Cullum on June 13, 1997, that the appraised value of her property had been raised to $182,000 for the year 1997. Cullum appealed the increase, claiming it was excessive. The Board reviewed this appeal and lowered the appraised value to $171,000, as provided for in OCGA § 48-5-311 e 2 A. Cullum accepted this reduction.

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