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SIMMONS v. BOARD OF TAX ASSESSORS

No. A04A0185.

602 S.E.2d 213 (2004)

268 Ga. App. 411

SIMMONS v. BOARD OF TAX ASSESSORS OF EFFINGHAM COUNTY.

Court of Appeals of Georgia.

Certiorari Denied November 22, 2004.

Attorney(s) appearing for the Case

Neal Howard, William James, Neal H. Howard & Associates, P.C., Atlanta, William Godlove, Godlove & Carellas, Rincon, for Appellant.

Eric Gotwalt, Zipperer & Lorberbaum, P.C., Savannah, for Appellee.

BARNES, Judge.

J.E. Simmons appeals the decision by the superior court denying his request for litigation costs and attorney fees under OCGA § 48-5-311(g)(4)(B)(ii) after his successful ad valorem tax appeal. The trial court denied his request because the court found that his "failure to file the 2000 return until seven months after the deadline bars his ability to recover attorney's fees and costs." Simmons contends this was error because under OCGA § 48...

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