McCauley v. Board of Tax Assessors

Supreme Court of Georgia

McCauley v. Board of Tax Assessors

265 S.E.2d 787, 245 Ga. 510, 1980 Ga. LEXIS 837

CourtSupreme Court of Georgia

DecidedMarch 18, 1980

Docket36000

StatusPublished

Cited by1 cases

This text of 265 S.E.2d 787 (McCauley v. Board of Tax Assessors) is published on Counsel Stack Legal Research, covering Supreme Court of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

McCauley v. Board of Tax Assessors, 265 S.E.2d 787, 245 Ga. 510, 1980 Ga. LEXIS 837 (Ga. 1980).

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Opinion

Undercofler, Chief Justice.

This taxpayer’s appeal to the superior court from the denial of relief by the board of equalization was dismissed for failure to pay the "taxes admittedly due” as required by Code Ann. § 92-6413. See Allright Parking of Ga., Inc. v. Joint City-County Bd. of Tax Assessors, 244 Ga. 378 (260 SE2d 315) (1979). Although the trial court announced its ruling from the bench, a written order was not filed until approximately a week later. Meanwhile, the taxpayer paid the remaining amount due on his taxes. "The filing with the clerk of a judgment, signed by the judge, constitutes the entry of such judgment, and, unless the court otherwise directs, no judgment shall be effective for any purpose until the entry of same . . .” Code Ann. § 81A-158(b). Since the taxpayer paid his taxes prior to the filing of the judgment on the motion to dismiss, his appeal was improperly dismissed.

Judgment reversed.

All the Justices concur.

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Undercofler, Chief Justice.

This taxpayer’s appeal to the superior court from the denial of relief by the board of equalization was dismissed for failure to pay the "taxes admittedly due” as required by Code Ann. § 92-6413. See Allright Parking of Ga., Inc. v. Joint City-County Bd. of Tax Assessors, 244 Ga. 378 (260 SE2d 315) (1979). Although the trial court announced its ruling from the bench, a written order was not filed until approximately a week later. Meanwhile, the taxpayer paid the remaining amount due on his taxes. "The filing with the clerk of a judgment, signed by the judge, constitutes the entry of such judgment, and, unless the court otherwise directs, no judgment shall be effective for any purpose until the entry of same . . .” Code Ann. § 81A-158(b). Since the taxpayer paid his taxes prior to the filing of the judgment on the motion to dismiss, his appeal was improperly dismissed.

Judgment reversed.

All the Justices concur.

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Bluebook (online)

265 S.E.2d 787, 245 Ga. 510, 1980 Ga. LEXIS 837, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mccauley-v-board-of-tax-assessors-ga-1980.

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