Appeals to the Superior Court

  1. Written notice of appeal must be filed within 30 days to the County Board of Assessors. Once a decision has been made by the County Board of Equalization, the taxpayer may appeal their decision to the Superior Court of the county by mailing or filing with the County Board of Assessors a written notice of appeal. The written notice of appeal should be mailed or filed within 30 days from which the decision of the County Board of Equalization was mailed.
  2. Ad valorem taxes must be paid. Before the Superior Court can hear an appeal, the ad valorem taxes must be paid in an amount equal to the last year in which taxes were determined to be due. (O.C.G.A. § 48-5-29)
  3. Notification of certification of notice of appeal to Clerk of Superior Court. The County Board of Assessors will certify the notice of appeal to the Clerk of the Superior Court. The taxpayer or their attorney or agent will be served with a copy of the notice of appeal with the civil action file number assigned to the appeal.