In Gwinnett County Bd. of Tax Assessors v. Ackerman/Indian Trail Ass'n., 198 Ga. App. 723, 725 (3) (402 S.E.2d 794) (1991), the board of tax assessors appealed from a jury verdict valuing the tax property in favor of the taxpayer. The tax assessors claimed that the trial court erred in failing to instruct the jury that it could raise the assessed property value over the value set by the board of equalization. Id. The Court ultimately concluded that any such error was harmless since the value determined by the jury's verdict was less than the board of equalization's finding. Id. But, the opinion went on to state, in obiter dictum, that the tax assessors could not claim error since they had not appealed from the board of equalization's decision, and thus, had not called the board's findings into question. Id.