In th e S u p re m e Co u rt o f Ge o rg ia

De c id e d: Ju n e 3 0 , 2 0 1 4

S1 4 A0 1 8 7 . HANS EN v . DEKALB COUNTY BOARD OF TAX

AS S ES S ORS e t a l.

HUNS T EIN, Ju stic e

.

By m e a ns o f a n a c tio n se e k in g m a n d a m us and oth e r re lie f, Ja m e s Ha n se n

a n d 3 0 o th e r De Ka lb Co u n ty re sid e nts (h e re in a fte r, “ Pla in tiffs” ) so u g h t to

o b ta in c e rta in in fo rm a tio n fro m th e De Ka lb Co u n ty Bo a rd o f Ta x Asse sso rs in

c o n n e c t i o n with th e ir 2 0 1 2 pro p e rty ta x a sse ssm e n ts. Th e tria l c o u rt d e n ie d

P l ai n t i ffs’ re q u e st fo r a m a n d a m u s n isi, p ro m

p tin g th is a

p p e a l. 1 We fin d n o

e rro r a n d a ffirm

.

As a lle ge d in th e c o m

p la in t, in Ja n u a ry 2 0 1 3

, H a n s e n a n d th e o th e r

ta x p ay e rs file d w ith th e Bo a rd so -c a lle d Re q u e sts fo r In fo rm a tio n, e a c h se e k in g

1 Fi n d i n g t h at t h e 30 ad d it i o n al res i d en ts were n ot p ro perl y nam ed as p art i es to

t h e m an dam

u s act i on

, t h e t ri al co u rt d eem ed Han s en t o be t h e s o l e p l ai nt i ff i n t h e

cas e. A cco rd in g l y

, t h e ap p eal h as b een p u rs u ed b y Han s en o n l y

. Han s en di rect ed h i s

ap p eal t o t h e Co u rt o f Ap p eal s

, wh i ch p ro p erl y t ran sferred t h e cas e t o t h i s Co u rt

. See

Ga. Co n s t . o f 1 9 8 3 , Art . VI, Sec. VI, Par. III (5 ); OCGA § 9 -6 -2 8 (a).in fo rm a tio n re g a rd in g th e a p p ra isa l a n d a sse ssm e nt o f h is o r he r p ro p e rty fo r th e

2 0 1 2 ta x y e a r. S p e c ific a lly

, th e re q u e s t s s o u g h t th e id e n tific a tio n o f a ll

d o c u m e nts re vie we d in m a k in g in itia l a n d re vise d a sse ssm e n ts o f e a c h p ro p e rty

,

a ll p ro p e rtie s use d a s “ q u a lifie d c o m p a ra b le p ro p e rtie s” in su c h a sse ssm e n ts, a ll

a p p ra ise rs wh o m a d e su c h a sse ssm e n ts a n d th e ir q u a lific a tio n s, an d a ll fa c to rs

u se d in d e te rm in i n g th e a sse sse d v a lu e s of th e p ro p e rtie s. Th e re q u e sts a lso

so u g h t a d e sc rip tio n of th e “ g e o gra ph ic are a

. . . w i t h in wh ic h c o m p a ra b le

p ro p e rtie s m a y b e se le c te d ” a n d t h e i d e n tific a tio n o f “ a ll b a n k sa le s, o th e r

fin a n c i a l in stitu tio n own e d sa le s, o r d istre sse d sa le s” with in su c h ge o g ra p h ic

a re a

. In a dd itio n

, th e re q u e sts a sk e d th a t th e Bo a rd c o n firm “ t h e f a i r ma r k e t

v a l u e a sse ssm e n t

. . . th a t will b e p u rsu e d ” fo r ta x y e a r 2 0 1 2 a n d id e n t i f y t h e

d o c u m e nts a n d o th e r in fo rm a tio n u se d to d e te rm in e su c h v a lu e

.

Th e re q u e sts we re o ste n sib ly ma d e p u rsu a n t to O CGA § 4 8 -5 -3 0 6 (d ),

wh ic h p ro v id e s in p e rtin e nt p a rt:

Th e ta x p a y e r m a y re qu e st, a n d th e c ou nty b o a rd o f ta x a sse sso rs

sh a ll p ro v id e w ith in te n b u sin e ss d a y s, c o pie s o f su c h p u b lic

re c o rd s a n d in fo rm a tio n

, in c lu d in g

, b u t n o t lim ite d to

, a ll

d o c u m e n ts re v ie we d in m a k in g th e a sse ssm e n t, th e a d dre ss a n d

p a rc e l id e n tific a tio n n u m

b e r o f a ll re a l p ro p e rty u tiliz e d a s q ua lifie d

2c o m

p a ra b le p ro p e rtie s, a n d a ll fa c to rs c o n sid e re d in e sta b lish in g th e

n e w a sse ssm e n t, a t a u n ifo rm c o p y i n g fe e n o t to e xc e e d 2 5 ¢ p e r

p a g e

.

Id

. a t (d ) (1 ). Th e Bo a rd re sp o n d e d to th e se re q u e sts with c e rta i n “ s a l e s r a t io

re p o rts,” wh ic h id e ntify sa le s o f re a l p ro p e rty w ith in a g iv e n are a

. F in d in g th e

re sp o n se s to b e in su ffic ie n tly sp e c ific

, P la in tiffs re q u e s t e d f u r t h e r

, m o re sp e c ific

re sp o n se s, to w h ic h th e Bo a rd re sp on de d with m o re d o c u m e n ts. A c c o rd in g to

Ha n se n

, th e se a d d itio n a l d o c u m e n ts d id n o t p ro v i d e th e p re c ise in fo rm a tio n

P la in tiffs so u g h t. Pla in tiffs th e n se n t a le tte r re q u e stin g a m e e tin g with Ca lv in

Hic k s, th e Bo a rd ’s S e c r e t a ry a n d Ch ie f Ap p ra ise r, to re v ie w th e re q u e sts fo r

in fo rm a tio n a n d th e d o c u m e n ts th e Bo a rd h a d p ro v id e d in re s p o n s e

. S u c h

m e e tin g, th e le tte r sta te d

, wa s to b e re c o rd e d

, pu rsu a n t t o OCGA § 48 -5 -3 1 1

(h ). 2 Hic k s d e c lin e d th is re q u e st.

Th e re a fte r, Ha n se n file d h is c om p la i n t

, s t y l e d a s a “ P e t i t i o n fo r Ma n d a m u s

a n d /o r F o r a n Ord e r a nd Ju d g me n t u n d e r OCGA § 5 0 -1 8 -7 1 e t se q

. 3 ” In th e

p e titio n

, Ha n se n so u g h t a n o rd e r d ire c tin g th e Bo ard (1 ) “to d ire c tly

, fu lly

, a n d

2 Th i s pro v i s i o n au t h o ri zes t ax pay ers t o reco rd

, at t hei r o wn ex p en s e, “ an y

i n t erv i ew wi th an y offi cer o r em pl o y ee o f t h e t ax i n g a u t h o r i t y rel at in g t o t h e

v al u at i o n o f t h e t ax p ay er’ s p ro p ert y

. ”

3 OCGA § 5 0 -1 8 -7 1 et s eq . i s t h e Geo rg i a Op en Reco rd s Act

.

3tru th fu lly re sp o n d to e a c h ite m /re q u e st c o n ta in e d in e a c h Re q u e st fo r

In fo rm a tio n ” w ith in fiv e b u sin e ss d a y s; a n d (2 ) “ to m e e t with P la in tiffs

. . . fo r

th e p u rp o se o f d isc u ssin g [th e Bo a rd ’s] a n swe rs

. . . a nd e x p la in in g to P la in tiff’s

[sic ] [th e ] re le v a n c e

, if a ny

, [o f su c h ] d oc u m e n ta tio n .” F u rth e r, Ha n se n so u g h t

to h a v e th e re q u e ste d m e e tin g “ re c o rd e d b y P la in tiffs, a s p ro v id e d by OCGA §

4 8 -5 -3 1 1 (h ).” Ha

n se n a lso so u g h t p e n a ltie s un de r th e Op e n Re c o rd s Ac t a n d

a tto rn e y fe e s.

Afte r th e p e titio n wa s fil e d a n d s e rv e d

, th e tria l c o u rt d e n ie d th e

m a n d a m u s n isi, fin d in g th a t Ha nse n ’s c la im s we re n o t c o g niz a b le u n d e r th e

Op e n Re c ord s A c t o r i n ma n d a m u s. We a g re e with th e tria l c o u rt’s a na ly sis.

1

. Th e Op e n R e c ord s Ac t d o e s no t a p p l y to in fo rm a tio n so u gh t u n d e r

O C G A § 4 8 -5 -3 06 (d ). Th is c o n c lu sio n is re a dily a pp are n t fro m t h e

in tro d u c to ry c la u se of § 4 8 -5 -3 0 6 (d ), wh ic h sta te s th a t t h e r ig h ts a ffo rd e d

th e re u n d e r a re “ [n ] o twith sta n d in g th e p r o v i sio n s o f Co d e S e c tio n 5 0 -1 8 -7 1 .”

In e n a c tin g OCGA § 4 8 -5 -3 0 6 (d ), th e le g isla tu re c le a rly in te n d e d th a t c o u n ty

ta x a sse ssm e n t re c o rd s b e h a n d le d d iffe re n tly th a n o th e r fo rm s o f p u b lic re c o rd s

a n d th u s c a rv e d th e m o u t o f th e Op e n Re c o rd s Ac t fo r sp e c ific tre a tm e n t. S e e

Co u c h v. Re d Ro o f In n s, In c

., 2 9 1 Ga

. 3 5 9

, 3 6 4 (1 ) ( 7 2 9 S E2 d 3 7 8 ) (2 0 1 2 )

4(c o n stru in g “ n o twith sta n d in g” c la u se a s in d ic a tiv e o f “ in te n t to disp la c e ” o th e r

la w). Th e Op e n R e c o r d s A c t is e q u a lly c le a r th a t its e n fo rc e m e nt p ro v isio n s

a p p ly o n ly to re c o rd s re q u e sts m a d e in c o m p lia n c e with th e Ac t’s own sp e c ific

re q u ire m e n ts. S e e OCGA § 5 0-1 8 -7 1 (b ) (3 ) (“ [t] h e [Ac t’s] e n fo rc e m e n t

p ro v isio ns

. . . sh a ll b e a v a ila b le o n ly to e nfo rc e c o m p lia n c e a nd p u n ish

n o n c o m p lia n c e wh e n a writte n re q u e st is m a d e c o n siste n t with th is su b se c tio n ”

(e m p ha sis a d d e d )). Giv e n th a t P la in tiffs’ re q u e sts fo r in fo rm a tio n we re m a d e

p u rsu a n t to O CGA § 4 8 -5 -3 0 6 (d ) a n d n o t OCGA § 5 0 -1 8 -7 1 (b ) (3 ), th e Op e n

Re c o rd s Ac t is n o t a v a ilable to e n fo rc e c om p lia nc e with su c h re q u e sts.

2

. Ma n d a m

u s is a n e x tra o rd in a ry re m e d y a va ilab le o n ly w h e re a litig a n t

se e k s to c o m

p e l a pu bli c o f

f i c ia l to p e rfo rm a n a c t o r fu lfill a d u ty th a t is

re q u ire d b y la w. S e e OCGA § 9 -6 -2 0

. A p re re q u isite to o n e ’s e n title m e n t to a

writ o f m a n d a m

u s is a “ c le a r le g a l rig ht” to t h e re lie f be in g so ug h t. Bib b

Co u n ty v. M on ro e Co u n ty

, 2 9 4 Ga

. 7 3 0

, 7 3 4 (2 ) (7 5 5 S E2 d 7 6 0 ) (2 0 1 4);

Hu m p h re y v

. Owe n s, 2 8 9 Ga

. 7 2 1

, 7 2 2 (7 1 5 S E2 d 1 1 9 ) (2 01 1). Wh e th e r a

litig a n t h a s a c le a

r le ga l rig ht to th e re lie f so ug ht d e p e n d s o n th e la w g o v e rn in g

th e su b je c t m a tte r a t issu e . Bib b Co un ty , 2 94 Ga . a t 7 3 5 -7 3 6

.

He re

, th e p a rtic u la r la w Ha nse n se e k s to e n fo rc e

, OCGA § 4 8 -5 -3 0 6 (d ),

5re q u ire s a c o u nty b o a rd o f ta x a sse sso rs to fu rn ish c o p ie s o f sp e c ifie d d o c u m e n ts

a n d o th e r in fo rm a tio n to a re q u e stin g ta x p a y e r with in te n b u sin e ss d ay s o f th e

re q u e st. It is u n d isp u te d th a t t h e Bo a rd h a s p ro v id e d va rio u s do c u m e n ts in

re sp o n se to P la in tiffs’ in fo rm a tio n re q u e sts. In h is m an d a m u s p e titio n

, Ha n se n

se e k s su p p le me n t a tio n a n d a n e x p la na tio n o f th e se re sp on se s in a re c o rd e d

m e e tin g se ssio n. Th e se d e m a n d s stra y fa r b e y o n d wh a t t h e s ta tu te re q u ire s. 4

Th e tria l c o u rt t h u s p ro pe rly h e ld th a t Ha n se n ’s re q u e st fo r m an d a m u s wa s

u n su p p o rta ble a s a

m a tte r o f la w.

F u rth e rm o re

, Ha n se n ’s fa ilu re to a v a il him se lf o f th e a d m in istra ti v e

a p p e a ls p ro c e ss a s se t fo rth in OCGA § 4 8 -5 -3 1 1 p rio r to re so rtin g to th e c o u rts

fo r re lie f is in itse lf a su ffic ie nt g ro u n d fo r d e n y in g th e m a n d a m us n isi. S e e We

,

th e Ta x p a y e rs v

. Bd

. o f T a x Asse sso rs o f Effin g h a m Co u n ty

, 2 9 2 Ga

. 3 1

, 3 3 (1 )

(7 3 4 S E2 d 3 7 3 ) (2 0 1 2 ) (“ fa ilu re to p u rsu e th e a d m in istra tiv e re m e d y [in OCGA

§ 4 8-5 -3 1 1] p re c lu d e s th e issu a n c e o f a writ of m a n d a m u s” ); se e a lso Ch a th a m

Co u n ty Bd

. o f Asse sso rs v

. Je p so n

, 2 61 G a

. Ap p

. 7 7 1 (1 ) (5 8 4 S E2 d 2 2 ) (2 0 0 3 )

(h o ld in g th a t e v e n p ro c e d u ra l i s s u e s re ga rd in g su ffic ie n c y of th e n o tic e o f

4 Co n t rary t o H an s en ’ s co n t en t i o n

, OCGA § 4 8 -5 -3 1 1 (h ) d oes n o t es t ab l i s h a

cl ear l eg al ri g ht in a tax p ay er t o d em an d a r e c o r d e d m eet i ng wi t h Bo ard

rep res en t at i v es at h is p l eas u re.

6re a sse ssm e n t m u st b e a d ju dic a te d first t

h o u g h t h e a d m i n i s t

r at i v e a p p e a ls p ro c e ss

in OCGA § 4 8 -5 -3 1 1 ).

3

. We re je c t H a nse n’s c o n te n tio n th a t th e tria l c o urt e rre d b y d e ny in g th e

re q u e st fo r a

m a n d a m u s n isi with o u t first h o ld in g a h e arin g

, a s o u r m an d a m

u s

sta tu te c le a rl y a

u th o riz e s th e tria l c o urt to d o ju st th a t wh e re th e p e titio n is

m e ritle ss. S e e OCGA § 9 -6 -2 7 ( a ) ( p ro v id in g fo r h e a rin g o n ly “ if th e

m a n d a m u s n isi is g ra n te d ” (e m

p h a sis a d de d )); K a

p p e lm e ie r v

. Ia n n a z z o n e

, 2 7 9

Ga . 1 31 (6 1 0 S E2 d 6 0 ) (2 0 0 5 ) (a ffirm in g d e n ia l o f m a n da m us n isi).

4

. Giv e n th e a

b o v e

, Ha n se n’s c o n te n tio n th a t th e tria l c o u rt e rre d in

h o ld in g th a t th e a d d itio n a l 30 ta x p a y e rs we re n o t p ro p e rly n a m e d a s p la in tiffs

is m o o t.

Ju d g m e n t a ffirm e d . All th e Ju stic e s c o nc u r.

7