Howard S. Bush v. Columbia County Board of Tax Assessors

Court of Appeals of Georgia

Howard S. Bush v. Columbia County Board of Tax Assessors

DecidedMay 5, 2015

DocketA15D0333

StatusPublished

This text of Howard S. Bush v. Columbia County Board of Tax Assessors (Howard S. Bush v. Columbia County Board of Tax Assessors) is published on Counsel Stack Legal Research, covering Court of Appeals of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Howard S. Bush v. Columbia County Board of Tax Assessors, (Ga. Ct. App. 2015).

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Opinion

Court of Appeals of the State of Georgia

ATLANTA,____________________ April 24, 2015

The Court of Appeals hereby passes the following order:

A15D0333. HOWARD S. BUSH v. COLUMBIA COUNTY BOARD OF TAX ASSESSORS.

Howard S. Bush obtained a favorable ruling in his ad valorem tax appeal and moved for attorney fees and costs pursuant to OCGA § 48-5-311 (b)(4) (B) (ii). The superior court denied his request for attorney fees and costs, and Bush filed a motion for reconsideration. After the trial court denied the motion for reconsideration, Bush filed the instant application for discretionary appeal. Cases involving ad valorem taxes are expressly exempted from the scope of OCGA § 5-6-35 (a) (1), and it appears that no other provision of OCGA § 5-6-35 (a) is applicable here. Ordinarily, when a party applies for discretionary review of a directly appealable order, we grant the application under OCGA § 5-6-35 (j). To fall within this general rule, however, the application must be filed within 30 days of entry of the order or judgment to be appealed. OCGA § 5-6-35 (d); Hill v State, 204 Ga App 582 (420 SE2d 393) (1992). Bush filed his application 84 days after the trial court entered its order. Bush filed a motion for reconsideration of the trial court’s order, which resulted in the order he now seeks to appeal. But the denial of a motion for reconsideration is not directly appealable. Bell v. Cohran, 244 Ga. App. 510, 511 (536 SE2d 187) (2000). And the filing of such a motion does not extend the time for appealing the underlying judgment. See id. Accordingly, we lack jurisdiction to consider the application, which is hereby DISMISSED as untimely. Court of Appeals of the State of Georgia 04/24/2015 Clerk’s Office, Atlanta,____________________ I certify that the above is a true extract from the minutes of the Court of Appeals of Georgia. Witness my signature and the seal of said court hereto affixed the day and year last above written.

, Clerk.

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Court of Appeals of the State of Georgia

ATLANTA,____________________ April 24, 2015

The Court of Appeals hereby passes the following order:

A15D0333. HOWARD S. BUSH v. COLUMBIA COUNTY BOARD OF TAX ASSESSORS.

Howard S. Bush obtained a favorable ruling in his ad valorem tax appeal and moved for attorney fees and costs pursuant to OCGA § 48-5-311 (b)(4) (B) (ii). The superior court denied his request for attorney fees and costs, and Bush filed a motion for reconsideration. After the trial court denied the motion for reconsideration, Bush filed the instant application for discretionary appeal. Cases involving ad valorem taxes are expressly exempted from the scope of OCGA § 5-6-35 (a) (1), and it appears that no other provision of OCGA § 5-6-35 (a) is applicable here. Ordinarily, when a party applies for discretionary review of a directly appealable order, we grant the application under OCGA § 5-6-35 (j). To fall within this general rule, however, the application must be filed within 30 days of entry of the order or judgment to be appealed. OCGA § 5-6-35 (d); Hill v State, 204 Ga App 582 (420 SE2d 393) (1992). Bush filed his application 84 days after the trial court entered its order. Bush filed a motion for reconsideration of the trial court’s order, which resulted in the order he now seeks to appeal. But the denial of a motion for reconsideration is not directly appealable. Bell v. Cohran, 244 Ga. App. 510, 511 (536 SE2d 187) (2000). And the filing of such a motion does not extend the time for appealing the underlying judgment. See id. Accordingly, we lack jurisdiction to consider the application, which is hereby DISMISSED as untimely. Court of Appeals of the State of Georgia 04/24/2015 Clerk’s Office, Atlanta,____________________ I certify that the above is a true extract from the minutes of the Court of Appeals of Georgia. Witness my signature and the seal of said court hereto affixed the day and year last above written.

, Clerk.

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Howard S. Bush v. Columbia County Board of Tax Assessors, Counsel Stack Legal Research, https://law.counselstack.com/opinion/howard-s-bush-v-columbia-county-board-of-tax-asses-gactapp-2015.

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