Moreton Rolleston Living Trust v. Glynn County Bd.

How courts have described this case

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

• The failure of a county board of equalization to timely hear a taxpayer’s appeal did not nullify the assessment where there was substantial compliance with the statute.
• declaratory judgment is not a substitute for an appeal under OCGA § 48-5-311 (e
• provisions that tax board \shall\ make determination and notify taxpayer within 180 days and that board of equalization \shall\ hold hearing within 30 days were directory rather than mandatory
• “Such other factors [under a former 5 version of OCGA § 48-5-299 (c)] do not include the general rise in the value of real estate or even surrounding real estate manifested by comparable sales[.]”
• The requirement under OCGA § 48-5-311 (e) (6

Source: CourtListener parenthetical corpus (CC0).