Peagler v. Georgetown Assoc

In Peagler v. Georgetown Assoc., 16 232 Ga. 848 (209 SE2d 186) (1974) the taxpayers received notices of proposed new valuations of their properties from a company that apparently had been authorized to determine fair market value. The taxpayers contacted the company by letter requesting an appointment to discuss the valuations and thereafter placed at least two telephone calls requesting information as to a hearing date. No date was ever set, and when the board of tax assessors sent formal notices of assessment, the taxpayers failed to file a timely appeal therefrom. Id. at 848-849. The Court held: The taxpayers failed to file a notice of appeal within the time provided by law from the official and only notice from the board of tax assessors. Regardless of the prior communications with the firm apparently employed by the Board of Tax Assessors to assist them in making valuations the appellees were not excused from complying with the provisions of the law relative to filing a notice of appeal from the official notice given by the Board of Tax Assessors. Id. at 849.