Hooten v. Thomas

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• if taxpayer fails to exhaust administrative remedies under OCGA § 48-5-311, superior court lacks subject matter jurisdiction to decide appeal
• claim that taxpayers were prevented from exercising their right to appeal to arbitration could have been raised in administrative proceedings

Source: CourtListener parenthetical corpus (CC0).