SMITH, Judge.
Pursuant to OCGA § 48-5-380, National Health Network, Inc. filed an action for a refund of ad valorem taxes it paid for tax year 1991 on real property it owned in Fulton County. The trial court granted the county's motion for summary judgment, and National Health Network appeals. We agree with the trial court that National Health has not met the requirements for a refund action pursuant to OCGA § 48-5-380, and we therefore affirm the judgment...
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