CHATTOOGA BD. OF TAX ASSESSORS v. CONNELLY

A23A1530.

898 S.E.2d 608 (2024)

CHATTOOGA COUNTY BOARD OF TAX ASSESSORS v. CONNELLY.

Court of Appeals of Georgia.

February 16, 2024.


Attorney(s) appearing for the Case

Christopher Lee Corbin , Summerville, for Appellant.

Charles Curtis Bailey , C. Sutton Connelly , for Appellee.


This appeal stems from the trial court's order denying the Chattooga County Board of Tax Assessors' ("the Board") motion to dismiss a tax appeal on the basis of untimeliness. Specifically, this case concerns the time frame in which a taxpayer must appeal the decision of a county board of equalization under OCGA § 48-5-311. For...

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