Medical Ass'n v. Joint City of Atlanta-County of Fulton Board of Tax Assessors
Medical Ass'n v. Joint City of Atlanta-County of Fulton Board of Tax Assessors
Opinion of the Court
This matter was brought to the Fulton Superior
The appellant contends that the applicable laws do not provide for an appeal from an arbitration award entered after assessment by the appellee.
Appellee was created pursuant to Ga. L. 1952, p. 2825. The original Act did not provide, by its terms, for arbitration or by review of the superior court in the county where the property assessed was located. There were several amendments to this Act between 1952 and 1958 which are not relevant here. In 1958 the Act was amended as follows: "Section 1. In connection with the equalization of assessments, the joint city-county board of tax assessors shall have all the power and authority provided by Title 92, Chapter 69, Code of Georgia, as amended, which said chapter relates to the equalization of assessments by county board of tax assessors. The particular sections which are adopted as applicable are as follows: . . . Section 92-6912. Relating to arbitration.” Ga. L. 1958, p. 3390.
Code § 92-6912, as amended (Ga. L. 1958, p. 387), at that time made no provision for appeal from the award of the arbitrators to the superior court or elsewhere. In 1969, Code § 92-6912 was amended to provide for an appeal to the superior court. Ga. L. 1969, p. 942. Subsequently, Ga. L. 1972, p. 1094, repealed "Section 92-6912 of the Georgia Code of 1933,” and substituted the 1972 Act as Section 92-6912. The 1972 Act established a county board of equalization to which appeals from assessments by the board of tax assessors might be taken and the Act further provided that appeals could be taken from the board of equalization to the superior court. See Ga. L. 1973, pp. 709, 710, amending the 1972 Act.
In Campbell v. Hunt, 115 Ga. App. 682 (155 SE2d
We therefore hold that the 1958 Act adopted the Code section in question only as it was constituted at that time and did not include future amendments. Hence, there was no authorization for the instant appeal to the superior court and the trial judge erred in so holding.
Judgment reversed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.