section 48-5-311 notice of assessment (Georgia) · Go Syfert
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section 48-5-311 notice of assessment in Georgia

5 Georgia opinions name it 2 courts 1999–2022 1 in the last five years

The cases below were cited by Georgia courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (7)

CaseFollowedCited
Fulton County Board of Assessors v. Calliope Properties, LLCgreen
gactapp · 2011 · cited in 1 Georgia opinions naming this issue, 2022–2022
1 sentence

2022Bd. of Assessors, 312 Ga. App. at 878 (1) (argument that plaintiff was not a “taxpayer” or “property owner” who could appeal a property tax assessment under OCGA § 48-5-311 was an 7 argument “whether [the plaintiff] was the real party in interest to serve as party plaintiff”).

11
North Fulton Medical Center, Inc. v. Roachgreen
ga · 1995 · cited in 1 Georgia opinions naming this issue, 2014–2014
1 sentence

2014The court pointed to the availability of an appeal of the county’s tax assessments under OCGA § 48-5-311, notingthat Southern could raise (and has raised) its arguments regarding OCGA §§ 48-1-2 (21) and 48-5-511 (a) in appealing Chatham County’s final assessments for the years 2003 to 2010 first to the county board of equalization and then to the Chatham County Superior Court, where the appeals were still pending.* 11 However, “[t]he general rule that mandamus does not lie where the petitioner has [another] adequate legal remedy is limited to cases in which the legal remedy is ‘equally conveni

11
Vesta Holdings, LLC v. Freemangreen
ga · 2006 · cited in 1 Georgia opinions naming this issue, 2011–2011
2 sentences

2011See Vesta Holdings v. Freeman, 280 Ga. 608, 610 ( 632 SE2d 87 ) (2006); Dean v. Fulton County Bd. of Tax Assessors, 218 Ga. App. 760 ( 463 SE2d 64 ) (1995) (validity of second, higher tax assessment is subject to appeal to county board of equalization under OCGA § 48-5-311) (physical precedent only); Barland Co. v. Bartow County Bd. of Tax Assessors, 176 Ga. App. 798 ( 338 SE2d 16 ) (1985) (taxpayer was required by earlier appeal to appeal validity of corrected assessment pursuant to OCGA § 48-5-311).

2011See Vesta Holdings v. Freeman, 280 Ga. 608, 610 ( 632 SE2d 87 ) (2006); Dean v. Fulton County Bd. of Tax Assessors, 218 Ga. App. 760 ( 463 SE2d 64 ) (1995) (validity of second, higher tax assessment is subject to appeal to county board of equalization under OCGA § 48-5-311) (physical precedent only); Barland Co. v. Bartow County Bd. of Tax Assessors, 176 Ga. App. 798 ( 338 SE2d 16 ) (1985) (taxpayer was required by earlier appeal to appeal validity of corrected assessment pursuant to OCGA § 48-5-311).

11
Gilmer County Board of Tax Assessors v. Spencegreen
gactapp · 2011 · cited in 1 Georgia opinions naming this issue, 2011–2011
2 sentences

2011See also OCGA § 48-5-311 (g) (3) (2009) and Gilmer County Bd. of Tax Assessors v. Spence, 309 Ga. App. 482 (1) (a) ( 711 SE2d 51 ) (2011) (in the de novo appeal in superior court, the board of tax assessors has the burden of proving the validity of their proposed assessment by a preponderance of the evidence).

2011See also OCGA § 48-5-311 (g) (3) (2009) and Gilmer County Bd. of Tax Assessors v. Spence, 309 Ga. App. 482 (1) (a) ( 711 SE2d 51 ) (2011) (in the de novo appeal in superior court, the board of tax assessors has the burden of proving the validity of their proposed assessment by a preponderance of the evidence).

11
Rockdale County v. Finishline Industries, Inc.green
gactapp · 1999 · cited in 1 Georgia opinions naming this issue, 2004–2004
2 sentences

2004(Citations omitted.) Rockdale County v. Finishline Indus., 238 Ga. App. 467, 469 (2) ( 518 SE2d 720 ) (1999).

2004(Citations omitted.) Rockdale County v. Finishline Indus., 238 Ga. App. 467, 469 (2) ( 518 SE2d 720 ) (1999).

11
Vann v. DeKalb County Board of Tax Assessorsgreen
gactapp · 1988 · cited in 1 Georgia opinions naming this issue, 1999–1999
2 sentences

1999See Marconi Avionics v. DeKalb County, 165 Ga. App. 628, 630 ( 302 SE2d 384 ) (1983) (“taxpayer need not comply with the appeal procedure provided in OCGA § 48-5-311 (e) . . . prior to proceeding under OCGA § 48-5-380”) and Vann v. DeKalb County Bd. of Tax Assessors, 186 Ga. App. 208, 210 ( 367 SE2d 43 ) (1988) (“OCGA § 48-5-311 provides a statutory appeal system which authorizes any taxpayer to appeal from an assessment by the county board of tax assessors ‘as to matters of taxability, uniformity of assessment, and value’ ”).

1999See Marconi Avionics v. DeKalb County, 165 Ga. App. 628, 630 ( 302 SE2d 384 ) (1983) (“taxpayer need not comply with the appeal procedure provided in OCGA § 48-5-311 (e) . . . prior to proceeding under OCGA § 48-5-380”) and Vann v. DeKalb County Bd. of Tax Assessors, 186 Ga. App. 208, 210 ( 367 SE2d 43 ) (1988) (“OCGA § 48-5-311 provides a statutory appeal system which authorizes any taxpayer to appeal from an assessment by the county board of tax assessors ‘as to matters of taxability, uniformity of assessment, and value’ ”).

11
Marconi Avionics, Inc. v. DeKalb Countygreen
gactapp · 1983 · cited in 1 Georgia opinions naming this issue, 1999–1999
2 sentences

1999See Marconi Avionics v. DeKalb County, 165 Ga. App. 628, 630 ( 302 SE2d 384 ) (1983) (“taxpayer need not comply with the appeal procedure provided in OCGA § 48-5-311 (e) . . . prior to proceeding under OCGA § 48-5-380”) and Vann v. DeKalb County Bd. of Tax Assessors, 186 Ga. App. 208, 210 ( 367 SE2d 43 ) (1988) (“OCGA § 48-5-311 provides a statutory appeal system which authorizes any taxpayer to appeal from an assessment by the county board of tax assessors ‘as to matters of taxability, uniformity of assessment, and value’ ”).

1999See Marconi Avionics v. DeKalb County, 165 Ga. App. 628, 630 ( 302 SE2d 384 ) (1983) (“taxpayer need not comply with the appeal procedure provided in OCGA § 48-5-311 (e) . . . prior to proceeding under OCGA § 48-5-380”) and Vann v. DeKalb County Bd. of Tax Assessors, 186 Ga. App. 208, 210 ( 367 SE2d 43 ) (1988) (“OCGA § 48-5-311 provides a statutory appeal system which authorizes any taxpayer to appeal from an assessment by the county board of tax assessors ‘as to matters of taxability, uniformity of assessment, and value’ ”).

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Georgia. Read the followed side critically anyway.

Also cited on this issue (2)

CaseCitedYears
Dean v. Fulton County Board of Tax Assessors neutral
gactapp · 1995
2 sentences

2011See Vesta Holdings v. Freeman, 280 Ga. 608, 610 ( 632 SE2d 87 ) (2006); Dean v. Fulton County Bd. of Tax Assessors, 218 Ga. App. 760 ( 463 SE2d 64 ) (1995) (validity of second, higher tax assessment is subject to appeal to county board of equalization under OCGA § 48-5-311) (physical precedent only); Barland Co. v. Bartow County Bd. of Tax Assessors, 176 Ga. App. 798 ( 338 SE2d 16 ) (1985) (taxpayer was required by earlier appeal to appeal validity of corrected assessment pursuant to OCGA § 48-5-311).

2011See Vesta Holdings v. Freeman, 280 Ga. 608, 610 ( 632 SE2d 87 ) (2006); Dean v. Fulton County Bd. of Tax Assessors, 218 Ga. App. 760 ( 463 SE2d 64 ) (1995) (validity of second, higher tax assessment is subject to appeal to county board of equalization under OCGA § 48-5-311) (physical precedent only); Barland Co. v. Bartow County Bd. of Tax Assessors, 176 Ga. App. 798 ( 338 SE2d 16 ) (1985) (taxpayer was required by earlier appeal to appeal validity of corrected assessment pursuant to OCGA § 48-5-311).

12011–2011
Barland Co. v. Bartow County Board of Tax Assessors green
gactapp · 1985
2 sentences

2011See Vesta Holdings v. Freeman, 280 Ga. 608, 610 ( 632 SE2d 87 ) (2006); Dean v. Fulton County Bd. of Tax Assessors, 218 Ga. App. 760 ( 463 SE2d 64 ) (1995) (validity of second, higher tax assessment is subject to appeal to county board of equalization under OCGA § 48-5-311) (physical precedent only); Barland Co. v. Bartow County Bd. of Tax Assessors, 176 Ga. App. 798 ( 338 SE2d 16 ) (1985) (taxpayer was required by earlier appeal to appeal validity of corrected assessment pursuant to OCGA § 48-5-311).

2011See Vesta Holdings v. Freeman, 280 Ga. 608, 610 ( 632 SE2d 87 ) (2006); Dean v. Fulton County Bd. of Tax Assessors, 218 Ga. App. 760 ( 463 SE2d 64 ) (1995) (validity of second, higher tax assessment is subject to appeal to county board of equalization under OCGA § 48-5-311) (physical precedent only); Barland Co. v. Bartow County Bd. of Tax Assessors, 176 Ga. App. 798 ( 338 SE2d 16 ) (1985) (taxpayer was required by earlier appeal to appeal validity of corrected assessment pursuant to OCGA § 48-5-311).

12011–2011

Statutes the citing opinions construe

GA § 48-5-311 (5)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

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