Fitzpatrick v. Madison Co. Bd. of Tax Assessors

Norma Fitzpatrick, Barry Fitzpatrick and George Elrod, (taxpayers), own parcels of land in Madison County. Following a valuation of those properties for tax purposes by the Madison County Board of Assessors, the taxpayers appealed the valuation to the Madison County Board of Equalization. The Board of Equalization denied the appeal. Subsequently, the taxpayers filed an appeal in superior court, but the Board of Assessors refused to certify the appeal to the superior court unless the taxpayers first paid the filing fee to the superior court clerk. Thereafter, the taxpayers contended that, except for appeals to an arbitrator pursuant to OCGA 48-5-311(f), a taxpayer is not required to pay any fee at all for an appeal. Based on this argument, the taxpayers filed a declaratory action seeking a ruling to this effect. The trial court issued an order finding that the taxpayers are responsible for paying the filing fee, which prompted the taxpayers to appeal to the Supreme Court. Upon review of the applicable statute, the Supreme Court affirmed the trial court. View "Fitzpatrick v. Madison Co. Bd. of Tax Assessors" on Justia Law