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LAKE ERMA v. HENRY BD. OF TAX ASSESSORS

No. A09A1165.

681 S.E.2d 188 (2009)

LAKE ERMA, LLC et al. v. HENRY COUNTY BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

July 6, 2009.

Attorney(s) appearing for the Case

Smith, Welch & Brittain, William A. White, McDonough, Shawn T. Richardson, Atlanta, for Appellants.

Power, Cooper & Jaugstetter, Patrick D. Jaugstetter, McDonough, LaTonya N. Wiley, for Appellee.

MIKELL, Judge.

On November 3, 2006, appellants Lake Erma, LLC; Crystal Lake Golf Club, LLC; J.P. Evans; and Tim Jones (hereinafter "plaintiffs") appealed to the Superior Court of Henry County the 2006 ad valorem valuation of their property in Henry County (Tax Parcel 035-02008000). On December 5, 2006, defendant Henry County Board of Tax Assessors moved to dismiss the appeal for lack of subject matter jurisdiction, due to plaintiffs' failure to comply with the requirements...

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