Arnold v. Gwinnett County Bd. of Tax Assessors, A92A2327
Decision Date | 11 March 1993 |
Docket Number | No. A92A2327,A92A2327 |
Citation | 207 Ga.App. 759,429 S.E.2d 146 |
Parties | ARNOLD et al. v. GWINNETT COUNTY BOARD OF TAX ASSESSORS et al. |
Court | Georgia Court of Appeals |
Davis, Norvell & Norvell, Ray C. Norvell, Sr., Decatur, for appellants.
Jonathan A. Weintraub, Lawrenceville, for appellees.
In this case, 19 individuals brought a claim in the Superior Court of Gwinnett County against the Gwinnett County Board of Tax Assessors and Gwinnett County Board of Equalization seeking a judgment declaring the method of re-assessment of real estate property valuation made by the defendants to be "fatally flawed and void and of no legal effect" and ordering the county tax digest to be re-evaluated in its entirety. The individuals sought to be certified as a class for all similarly situated owners of real property in the county. The trial court denied the request for class certification and granted defendants' motion for summary judgment on the ground that the board of equalization is the appropriate forum for plaintiffs' claim, citing, inter alia, Vann v. DeKalb County Board of Tax Assessors, 186 Ga.App. 208, 367 S.E.2d 43 (1988). Plaintiffs appeal.
In their brief, plaintiffs cite no authority for their assertion that their claim is not one that must be brought before the county board of equalization pursuant to OCGA § 48-5-311, as we held in Vann. Plaintiffs make no argument in attempt to distinguish their case from the clear and unambiguous holding in Vann, in which, as in the case now before us, the plaintiff initiated a class action suit challenging the method of property appraisal of the county board of tax assessors. In ruling that the plaintiff "failed to assert a claim cognizable by the superior court," this court held: ...
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