Gilmer County Bd. of Tax Assessors v. Spence., No. A11A0308.
| Court | Georgia Court of Appeals |
| Writing for the Court | ANDREWS, Judge. |
| Citation | 711 S.E.2d 51,309 Ga.App. 482 |
| Parties | GILMER COUNTY BOARD OF TAX ASSESSORSv.SPENCE. |
| Decision Date | 04 May 2011 |
| Docket Number | No. A11A0308. |
309 Ga.App. 482
711 S.E.2d 51
11 FCDR 1427
GILMER COUNTY BOARD OF TAX ASSESSORS
v.
SPENCE.
No. A11A0308.
Court of Appeals of Georgia.
May 4, 2011.
[711 S.E.2d 52]
Fox, Chandler, Homans, Hicks & McKinnon, Joseph A. Homans, Gainesville, for appellant.John J. Capo, for appellee.ANDREWS, Judge.
[309 Ga.App. 482] After the Gilmer County Board of Equalization valued Lois Spence's property at $117,711 for purposes of the 2006 tax year, Spence appealed to the superior court, where a jury returned a verdict valuing the property at $52,000. On appeal from the superior court's entry of judgment on the verdict, the Board argues that the trial court erred when it denied the Board the right to opening and closing argument and when it disallowed one of the Board's experts from testifying as such. We reverse because the Board, having the burden of proof in the appeal to the superior court, had the right to opening and closing argument, and because the evidence did not demand the jury's verdict.
1. The record shows that on the opening day of trial, the court ruled that Spence had the burden of proof because she had initiated the appeal to the superior court. As a result, the trial court denied the Board the right to opening and closing argument, but granted it a continuing objection on the issue.
(a) Appeals from a tax board's valuation decisions to the superior court are governed by OCGA § 48–5–311(g), as amended in 1999, which provides in relevant part:
(3) The appeal shall constitute a de novo action. The board of tax assessors shall have the burden of proving their opinions of value and the validity of their proposed assessment by a preponderance of evidence. Upon a failure of the board of tax assessors to meet such burden of proof, the court may, upon motion or sua sponte, authorize the finding that the value asserted by the taxpayer is unreasonable and authorize the determination of the final value of the property.
(Emphasis supplied.) See also Ga. L. 1999, p. 1043, § 3. Compare OCGA § 48–5–311(g)(3) (1998) (stating only that “[t]he appeal [to superior court] shall constitute a de novo action”); Weeks v. Gwinnett County Bd. of Tax Equalization, 139 Ga.App. 37, 37–39(1), 227 S.E.2d 865 (1976) (establishing the pre–1999 rule that the burden of proof is on the party bringing the appeal to the superior court).As the trial court and the parties noted, some recent cases have [309 Ga.App. 483] continued to suggest that the taxpayer has the burden of proof in appeals to the superior court.1 Each
[711 S.E.2d 53]
of these has relied on case law predating the 1999 amendment to OCGA § 48–5–311(g)(3), however.2 WE THEREFORE DISAPprove them to...
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Southern LNG, Inc. v. MacGinnitie, No. S11A1207.
...of corrected assessment pursuant to § 48–5–311). See also OCGA § 48–5–311(g)(3) (2009) and Gilmer County Bd. of Tax Assessors v. Spence, 309 Ga.App. 482(1) (a), 711 S.E.2d 51 (2011) (in the de novo appeal in superior court, the board of tax assessors has the burden of proving the validity o......
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H.O.P.E. Through Divine Interventions, Inc. v. Fulton Cnty. Bd. of Tax Assessors, No. A12A1100.
...44.284 Ga.App. 871, 645 S.E.2d 42 (2007), disapproved on other grounds as stated in Gilmer County Board of Tax Assessors v. Spence, 309 Ga.App. 482, 483, 711 S.E.2d 51 (2011). 45. See OCGA § 48–5–41(a)(2) (exempting from ad valorem property taxes “All places of burial”); Crest Lawn Mem. Par......
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Cotto Law Grp., LLC v. Benevidez, A21A1601
...close argument is not warranted if there is an absence of any conflict in the evidence." Gilmer Cty. Bd. of Tax Assessors v. Spence , 309 Ga. App. 482, 483 (1) (b), 711 S.E.2d 51 (2011) (citations and punctuation omitted). There was clearly no conflict in the evidence here because the only ......
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Morgan County Board of Tax Assessors v. Vantage Products Corp., Nos. A13A1469
...Atlanta, 286 Ga.App. 193, 195–196(1), 648 S.E.2d 701 (2007), overruled on other grounds in Gilmer County Bd. of Tax Assessors v. Spence, 309 Ga.App. 482(1)(a), 711 S.E.2d 51 (2011). In the case sub judice, the parties do not contest that the same parties were involved in the 2001 tax appeal......
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Southern LNG, Inc. v. MacGinnitie, No. S11A1207.
...of corrected assessment pursuant to § 48–5–311). See also OCGA § 48–5–311(g)(3) (2009) and Gilmer County Bd. of Tax Assessors v. Spence, 309 Ga.App. 482(1) (a), 711 S.E.2d 51 (2011) (in the de novo appeal in superior court, the board of tax assessors has the burden of proving the validity o......
-
H.O.P.E. Through Divine Interventions, Inc. v. Fulton Cnty. Bd. of Tax Assessors, No. A12A1100.
...44.284 Ga.App. 871, 645 S.E.2d 42 (2007), disapproved on other grounds as stated in Gilmer County Board of Tax Assessors v. Spence, 309 Ga.App. 482, 483, 711 S.E.2d 51 (2011). 45. See OCGA § 48–5–41(a)(2) (exempting from ad valorem property taxes “All places of burial”); Crest Lawn Mem. Par......
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Cotto Law Grp., LLC v. Benevidez, A21A1601
...close argument is not warranted if there is an absence of any conflict in the evidence." Gilmer Cty. Bd. of Tax Assessors v. Spence , 309 Ga. App. 482, 483 (1) (b), 711 S.E.2d 51 (2011) (citations and punctuation omitted). There was clearly no conflict in the evidence here because the only ......
-
Morgan County Board of Tax Assessors v. Vantage Products Corp., Nos. A13A1469
...Atlanta, 286 Ga.App. 193, 195–196(1), 648 S.E.2d 701 (2007), overruled on other grounds in Gilmer County Bd. of Tax Assessors v. Spence, 309 Ga.App. 482(1)(a), 711 S.E.2d 51 (2011). In the case sub judice, the parties do not contest that the same parties were involved in the 2001 tax appeal......