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Dillard v. Denson

The plaintiffs were not entitled to declaratory relief or mandamus with regard to the denial of their untimely ad valorem tax appeal because they did not file a notice of appeal with the county board of tax assessors within 45 days of the mailing date of their reassessment notice.

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Appellants Howard Dillard and Pace Burt, Inc., jointly own an apartment complex in Athens known as The Pace’s at Woodlake. In 1996, while construction of the apartments was in the early stages, the Clarke County Board of Tax Assessors valued the property at $917,000 for ad valorem tax purposes. In 1997, when construction was nearly complete, the Board increased the valuation to $5,759,400. Dillard and Pace Burt, Inc., filed an appeal of the reassessment with the Board, but the Board rejected it as untimely. Then they filed suit against Tax Commissioner Nancy Denson and the members of the Board, seeking a mandamus requiring the Board to accept their appeal and a declaratory judgment on the legality and correctness of the reassessment and the legality of a tax penalty imposed upon them. The trial court granted summary judgment to Denson and the Board. Dillard and Pace Burt, Inc., appeal, asserting the trial court erred by finding they were not entitled to an appeal with the Board and by not making the substantive findings they sought against the reassessment and penalty.

We find the trial court correctly determined as matters of law that Dillard and Pace Burt, Inc., were barred from an appeal through the Board of Tax Assessors and that it could not consider the merits of their claims against the reassessment and the penalty. Therefore, we affirm the trial court’s grant of summary judgment to the tax commissioner and the members of the Board.

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