Hall County Board of Tax Assessors v. Westrec Properties, Inc. Hall County Board of Tax Assessors v. Ps Recreational…

Summary

The court affirmed summary judgment for the taxpayers because the amended statute required the Board to schedule and notify taxpayers of a settlement conference within 45 days after receiving their superior-court appeal notices. The court held that the statutory appeal was not officially filed in superior court until certification, so the settlement-conference requirement was an administrative prerequisite that did not violate separation of powers. It also held that the amended statute applied because the superior-court appeals were de novo proceedings filed after the amendment took effect, and that the Board's failure to provide timely notice constituted an election not to hold the conference, triggering termination of the appeals and adoption of the taxpayers' stated values.