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Barland Company v. Bartow County Board of Tax Assessors
Citations: 322 S.E.2d 316; 172 Ga. App. 61; 1984 Ga. App. LEXIS 2396Docket: 68703
Court: Court of Appeals of Georgia; September 7, 1984; Georgia; State Appellate Court
The case of Barland Company v. Bartow County Board of Tax Assessors involves a property tax assessment dispute. The Bartow County Board of Tax Assessors initially assessed a parcel of land owned by Barland Company, changing its fair market value from $807,553 to $101,700, for which Barland paid the tax bill. In June 1983, a corrected assessment notice revealed an increased fair market value of $1,017,000. Barland filed a timely appeal, but instead of going before the county board of equalization, Barland and the tax assessors reached a stipulation that the board would adopt the assessors' position, eliminating the need for a hearing. Barland then appealed to the superior court under OCGA § 48-5-311 (f. 1), which the court accepted, but ultimately ruled in favor of the county. On appeal, it was determined that the superior court lacked jurisdiction to hear the case directly from the board of tax assessors' decision, as there is no provision allowing such appeals without a decision from the board of equalization. Jurisdiction cannot be conferred by agreement, and any judgment rendered without proper jurisdiction is void. Consequently, the appellate court reversed the trial court's ruling and directed the dismissal of the appeal. Judges Pope and Benham concurred with the decision.