Appeals Court Reverses Denial of Georgia Tax Valuation Class Action

A group of taxpayers accusing Fulton County of using an illegal method to assess property taxes should be granted class certification, the Georgia Court of Appeals said in reversing a trial court.

The putative class members have satisfied statutory class action criteria under Official Code of Georgia Section 9-11-23 by fulfilling the commonality and preponderance requirements, the opinion said.

For the commonality requirement, a common answer must be provided to a common question of fact or law, the opinion said. In this case, the common question is whether Fulton County used a legal method to assess the proposed class members’ ...