RUFFIN, Judge.
Frank W. Hulse IV appealed the assessment and valuation of his property by the Joint City-County Board of Tax Assessors ("the Board") to the County Board of Equalization ("BOE"). As part of his appeal, Hulse submitted to the BOE a "Request By Taxpayer For Board [of Equalization] To Order Joint Board [of Tax Assessors] To Take Action Necessary To Obtain Uniformity" (the "Request"). In the Request, Hulse cited the language from OCGA § 48-5-311(d...
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