Fulton Cnty. Bd. of Tax Assessors v. Greenfield Inv. Grp., LLC
| Decision Date | 17 November 2011 |
| Docket Number | A11A1671 |
| Parties | FULTON COUNTY BOARD OF TAX ASSESSORS v. GREENFIELD INVESTMENT GROUP, LLC. |
| Court | Georgia Court of Appeals |
THIRD DIVISION
NOTICE: Motions for reconsideration must be physically received in our clerk's office within ten days of the date of decision to be deemed timely filed. (Court of Appeals Rule 4 (b) and Rule 37 (b), February 21, 2008)
Greenfield Investment Group, LLC ("the taxpayer") appealed the 2010 tax valuation assessment for a parcel of real property, elected to have the appeal submitted to binding arbitration, and provided the Fulton County Board of Tax Assessors a copy of a certified appraisal of the property, as required by statute. The taxpayer then filed a motion to stay the arbitration and to have $28,000, the value set out in the taxpayer's appraisal, recognized as the final value, arguing that the Board failed to reject the taxpayer's appraisal within 45 days after receiving it and, therefore, that the appraised value became the final value by operation of law. After a hearing, the Superior Court of Fulton County granted the motion and ordered the Board to promptly reflect upon its records that the 2010 valuation for tax purposes was determined to be $28,000. The Board appeals, challenging the court's finding that the Board failed to reject the taxpayer's appraisal within the time allowed. For the reasons explained below, we reverse.
The record shows the following undisputed facts. By letter to the Board dated May 26, 2010, the taxpayer appealed the 2010 assessment. On July 11, 2010, the taxpayer provided a certified copy of an appraisal to the Board and requested that the matter be submitted to binding arbitration pursuant to OCGA § 48-5-311 (f).1 The Board's appraisal staff reaffirmed its valuation and recommended that the Board certify the appeal to binding arbitration, rather than accepting the taxpayer's appraised value. At a regular meeting of the Board held on August 19, 2010 (39 days after receiving the appraisal), the Board voted to adopt the staff recommendation and reject the taxpayer's appraisal. On September 2, 2010 (53 days after receiving the appraisal), the Board filed in the superior court its Certification of Record in reference to the binding arbitration. On September 7, 2010, the Board notified the taxpayer that it had certified the appeal.
OCGA § 48-5-311 (f) provides that an appeal from an assessment by the county board of tax assessors shall, at the option of the taxpayer, be submitted to binding arbitration. As amended in 2010,2 the statute requires the taxpayer to provide to the board of assessors a copy of a certified appraisal, among other procedural requirements. OCGA § 48-5-311 (f) (3) (A). On the issue of a board of assessor's response to a taxpayer's demand for arbitration, the statute provides, in pertinent part, as follows:
Within 45 days of receiving the taxpayer's certified appraisal, the [county] board of [tax] assessors shall either accept the taxpayer's appraisal, in which case that value shall become final[,] or the county board of tax assessors shall reject the taxpayer's appraisal, in which case the county board of tax assessors shall certify within 45 days the appeal to the clerk of the superior court of the county in which the property is located along with any other papers specified by the person seeking arbitration under this subsection, including, but not limited to, the staff information from the file used by the county board of tax assessors. In the event that the county board of tax assessors neither accepts nor rejects the value set out in the [taxpayer's] certified appraisal within such 45 day period, then the [value set out in the taxpayer's] certified appraisal shall become the final value. . . . At the time of certification of the appeal, the county board of tax assessors shall serve the taxpayer and the taxpayer's attorney of record, if any, or employee with a copy of the certification along with any other papers specified by the person seeking arbitration along with the civil action file number assigned to the appeal. Within 15 days of filing the certification to the clerk of the superior court, the chief judge of the superior court of the circuit in which the property is located shall issue an order authorizing the arbitration.
OCGA § 48-5-311 (f) (3) (A).
The Board contends that it rejected the value set out in the taxpayer's certified appraisal within 45 days of receiving the appraisal when, on August 19, 2010, it voted to adopt the staff recommendation. Further, the Board contends that OCGA § 48-5-311 (f) (3) (A) does not require a board that rejects a taxpayer's appraisal to certify the appeal to the clerk of the superior court within 45 days of receiving the appraisal. Rather, the Board contends that OCGA § 48-5-311 (f) (3) (A) allows a board 45 days to accept or reject a taxpayer's appraisal and, if the board rejects the appraised value, anadditional 45 days after rejecting the appraised value to certify the appeal to the superior court.
As an initial matter, we note that, as to other time limitations imposed on tax authorities under OCGA § 48-5-311, we have held that the limitations are directory rather than mandatory. Jasper County Bd. of Tax Assessors v. Thomas, 289 Ga. App. 38, 41 (1) (656 SE2d 188) (2007) () (citation omitted); Moreton Rolleston, Jr. Living Trust v. Glynn County Bd. of Tax Assessors, 240 Ga. App. 405, 406 (523 SE2d 600) (1999) (). In this case, the Board's certification of the taxpayer's appeal 53 days after receiving the appraisal represents, at least, substantial compliance with OCGA § 48-5-311 (f) (3) (A). Moreton Rolleston, Jr. Living Trust v. Glynn County Bd. of Tax Assessors, 240 Ga. App. at 407 ().
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