FULTON COUNTY BD. OF TAX v. BOYAJIAN

Nos. S99A1487, S99X1488.

525 S.E.2d 687 (2000)

271 Ga. 881

FULTON COUNTY BOARD OF TAX ASSESSORS v. BOYAJIAN. Boyajian v. Fulton County Board of Tax Assessors.

Supreme Court of Georgia.

January 18, 2000.


Attorney(s) appearing for the Case

Overtis H. Brantley, Vernitia A. Shannon, Atlanta, for Fulton County Board of Tax Assessors.

W. Wheeler Bryan, Scott M. Dixon, Marie B. Hannon, Atlanta, for Boyajian.


FLETCHER, Presiding Justice.

Taxpayer Alfred M. Boyajian applied for a bona fide conservation use of his real property. The Fulton County Board of Equalization found that his property did not qualify for conservation use and denied his application. The taxpayer appealed, but the Fulton County Board of Tax Assessors concluded that the appeal was untimely and refused to certify it to the superior court. The taxpayer filed a mandamus action to compel the board to certify...

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