In Callaway v. Carswell 240 Ga. 579 (242 SE2d 103) (1978), our Supreme Court ruled that the taxpayers did not have to comply with the predecessor to OCGA 48-5-29 (a) in order to maintain a mandamus action to compel the board of tax assessors to enter into class arbitration with them concerning their property tax assessments. The Court reasoned that the outcome of the case "would not determine tax liability, taxability of property, valuation of property, or uniformity of assessments for ad valorem property taxes. It would merely determine whether the taxpayers could have class arbitration." Significantly, however, the Court noted that, based on a special law applicable to the Joint City of Atlanta-Fulton County Board of Tax Assessors, "the pending arbitration would not prevent the collection of taxes when the taxes became due, to be paid on the assessed valuation of the property determined for the prior tax year." Id.