Challenging Property Taxes In Georgia
In Lott Investment Corp. v. Gerbing, 242 Ga. 90 (249 SE2d 561) (1978) a taxpayer who challenged the ad valorem tax for 1976 was required to pay an amount equal to the 1975 tax liability for the property at issue; Id. at 93 (interpreting Ga. L. 1976, pp. 1154-1155, then codified at Ga. Code Ann. 92-6413, now codified at OCGA 48-5-29 (a)).
His failure to pay this amount rendered the superior court without jurisdiction. Id.
Similarly, in North by Northwest Civic Assn. v. Cates, 241 Ga. 39 (243 SE2d 32) (1978) our Supreme Court stated that taxpayers challenging 1977 ad valorem property taxes were required, "as a condition precedent to their bringing this suit, to pay the amount of ad valorem property taxes assessed against the property at issue for 1976, the last year for which such taxes were finally determined to be due." Id. at 41-42 (1) (interpreting Ga. Code Ann. 92-6413).
Because the taxpayers failed to pay this amount, the trial court properly dismissed their appeal. Id.