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HALL COUNTY BOARD OF TAX ASSESSORS v. REED

54028, 54029, 54030.

142 Ga. App. 556 (1977)

236 S.E.2d 532

HALL COUNTY BOARD OF TAX ASSESSORS v. REED et al. HALL COUNTY BOARD OF TAX ASSESSORS v. BANKS et al. HALL COUNTY BOARD OF TAX ASSESSORS v. BRASELTON.

Court of Appeals of Georgia.

Decided June 14, 1977.

Attorney(s) appearing for the Case

Greer, Deal, Birch, Orr & Jarrard, Stanley F. Birch, Jr., for appellant.

Telford, Stewart & Stephens, Joe K. Telford, for Reed et al.

Robinson, Harben, Armstrong & Millikan, Emory F. Robinson, for Banks et al. and Braselton.

WEBB, Judge.

The sole issue in these three appeals is whether the provisions of the CPA (Code Ann. §§ 81A-112, 81A-181), requiring defensive pleadings to be filed in response to a complaint, are applicable to proceedings involving appeals to the superior court from property evaluations of a county board of equalization brought pursuant to Code Ann. § 92-6912 (6).

These cases arose when the taxpayers...

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