THI RD DI VI SI ON

ELLI NGTON, P. J.

, DI LLA RD and M C FA DDEN, JJ.

N O T IC E : M otions for r e c ons i de r a tion m us t be

ph y sic a l ly r e ce iv ed i n our c le r k ’s offic e w ithin te n

da y s of the da te of de c is ion to be de e m ed tim e ly file d.

http://w w w .ga a ppe a l s .us /r ule s

M ar ch 25, 2016



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A1 5 A1 90 1

. M O NROE COUNTY BOARD O F TAX ASSESSORS

v . W ILSON et al

.

M C F A D D E N , J u d g e.

Th e M o n r o e Co u n t y Bo ard o f T ax A s s es s o rs fi l ed a d ecl arat o ry ju d g m en t

act i on ag ai n s t Geo rg e W i l s o n an d o t h er t ax p ay ers wh o h ad fi led n ot i ces o f ad

v al o rem t ax ap p eal s to t he su p eri o r co urt

, req u es t i n g a d ecl arat i o n t h at t h e a p p eal s

s t an d as d i s m i s s ed wi th p reju di ce d u e t o t h e fai l u re t o p ay co u rt fi l i ng fees

. Th e b o ard

a l s o s o u gh t at t o rn ey fees

. Aft er a h eari n g

, t h e s u peri o r co u rt g ran t ed t h e b o a r d ’s

req u es t i n p art b y

d ecl ari n g t h at t h e ad v al o rem tax ap p eal s o f t h o se t ax pay ers wh o

h ad n o t p ai d an y fi l i n g fees s h o u l d b e d i s m i s s ed

, an d d en i ed t h e r e q u e s t i n p art by

refu si n g t o d ecl are t h at th e ap p eal s o f t h os e t ax p ay ers wh o h ad p ai d t h e $ 20 6 fi l i n gfee es tab li s h ed b y a p ri o r co u rt o rd er s ho u l d b e d i s m is s ed

. T he t ri al co u rt al s o d en i ed

t h e b o ard ’ s req u es t fo r at t o rn ey fees

.

Th e bo ard ap peal s

, cl ai m i n g t h at t h e t ri al co u rt erred in fai l i ng t o d ecl are t h at

al l t h e l an d o wn ers ’ t ax ap peal s s h o u l d b e d i s m i s s ed fo r fai l u re t o b e t ri ed at t h e fi rs t

av ai l ab l e t erm of co u rt aft er fi li n g as req u i red by OCGA § 4 8 -5 -3 11 (g ) (4 ). H o wev er,

t h e ap p eal s h av e n o t y et b een fi l ed i n s u p eri or co u rt an d t h u s t hat co d e s ect i o n d o es

n o t ap p l y

. Th e b o ard al s o cl ai m s t h at t he t ri al co urt erred i n fi n d i n g t h at t h e fi l i n g fee

i s $ 2 0 6 p er ap p eal . Bu t t h e b o ard h as fai l ed t o s h o w erro r as t h at fi n d in g was b as ed

o n a p ri o r co u rt o rd er t h at t h e b o ard fai led t o i n cl u d e i n t h e reco rd

. Th e b o ard fi n al l y

co n ten d s t h at th e t ri al co u rt erred i n d en y i n g i t s req u es t fo r at t o rn ey fees

. H o wev er,

t h e b o ard fai l ed t o m ak e an y p ro ffer as t o th e am o un t o f s uch fees

. Acco rd i n g l y

, we

affi rm

.

At t h e o u ts et

, we no t e t h at ou r rev iew i n t h i s cas e i s h am pere d b y a d efi ci en t

reco rd

. Th e bo ard h as referred t o pri o r m an d am u s act i o n s fi l ed b y s ev eral t ax p ay ers

,

s eek i n g t o co m

p el th e bo ard t o cert i fy t hei r ap p eal s t o t h e s up eri o r co u rt

. Ap p aren t l y

t h e t ri al co u rt d en i ed al l o f t ho s e act i o ns

, aft er wh ich s o m e of t h o s e t ax p ay ers

ap p eal ed t o o ur Su p rem e Co u rt

. See Newt on Ti m b er Co

. v. Mo n r o e Co u n ty Bd

. o f Ta x

As s es s o rs , 2 9 5 Ga. 2 9 (7 5 5 SE2 d 7 7 0 ) (2 0 14 ). At t h e d ecl arat o ry ju d g m en t h eari n g

2i n t h is cas e, t h e b o ard t o ld t he t ri al ju d g e t h at i t d i d n o t n eed t o p res en t ev i d e n c e

b ecau s e m os t o f t h e fact s were i n th e r e c o rd o f t ho s e p ri or m an d am u s act i o n s

.

Ho wev er, t h e b o ard fai l ed t o i n cl u de an y p art o f t h at reco rd i n t h i s cas e. Ou r ab i l i t y

t o pro p erl y rev i ew t h e m at t ers rai s ed o n ap p eal i s h i n d ered wh en t h e ap p el l an t fai l s

t o en s u re t h at t h e reco rd i s co m p l et e. Ap p l e In ves t men t Pr o

p er t i es v. W

a tt s

, 2 2 0 Ga.

Ap p

. 2 2 6

, (4 6 9 SE2 d 35 6) (1 9 9 6 ). Nev ert h el es s

, we wi l l ad d res s t he cl ai m s o f erro r

b as ed o n t h e reco rd b efo re u s.

1

. OCGA §

4 8 -5 -3 11 (g

) (4 ) (A).

Th e b oard co n t en d s t h at th e t ri al co u rt s h o ul d h av e d i s m i s s ed al l o f t h e ap p eal s

,

i n cl u d i n g t ho s e o f t h e t ax p ay ers wh o h av e p ai d co u rt fi l in g fees b ecau se t h o s e ap p eal s

were n o t tri ed at t h e fi rs t av ai l ab l e t erm o f co urt as req ui red b y O CGA § 4 8 -5 -3 1 1 (g )

(4 ) (A). Ho wev er, t h e b o ard ’ s rel i an ce o n t h at co d e s ect i o n i s m is p l aced

.

“ OCGA § 4 8 -5 -3 11 (g ) pro v i d es t h e m ean s b y wh i ch an ag g ri ev ed t ax p ay er

m ay ap p eal t o t h e s u p eri o r co u rt fro m a p ro p ert y t ax ru l i n g m ad e b y a co u nt y b o ard

o f eq u al i zat i on .” Fi tz

p at r ick v. Ma d i s o n Co u n t y Bd

. o f Ta x As ses s o r

s

, 2 92 G a. 7 4

, 7 5

(7 3 4 SE2 d 3 9 7 ) (2 0 1 2 ). Th e v ers i o n of OCGA § 4 8 -5 -3 1 1 (g ) (2 ) t hat was i n effect

at t h e t i m e o f t h e t ri al co urt ’ s ru l i n g i n t h i s cas e p ro v i d ed t h at s u ch an ap p eal b y a

t ax p ay er “ s h al l b e effect ed ” b y em ai l i n g

, m ai l i n g o r fi l i n g a n o t i ce o f ap peal wi t h t h e

3co u nt y b oard of tax as s es s ors wi t h i n 3 0 d ay s fro m t h e d at e o n wh i ch t he b o ard o f

eq u al i zat i o n ’ s d eci s i o n was m ai l ed

. 1 Th at s am e co d e s ect i o n fu rt h er p ro v i d ed t h at t h e

co u nt y bo ard o f t ax as s es s o rs “ s h al l cert i fy t o t he cl erk o f t h e s u p eri o r co u rt t h e n o t i ce

o f ap p eal an d an y o t h er p ap ers s p eci fi ed b y t h e pers o n ap p eal i n g [,] ” an d t h at at “ t h e

t i m e of cert i fi cat i o n o f th e ap peal

, th e [b oard ] s h al l serv e t h e t ax p ay er

. . . wi t h a co py

o f t h e n o ti ce o f ap p eal an d wi t h t h e ci v i l act i o n fi l e n um b er as si gn ed t o t h e ap p eal .”

Fo rm er OCGA § 48 -5 -3 11 (g ) (2 ).

Fo rm er O CGA § 4 8 -5 -3 1 1 (g ) (4 ) (A), p ro vi d ed t h at s uch an “ ap p eal s h al l b e

p l aced o n t h e co u rt ’ s n e x t a v a i l ab l e ju ry o r ben ch t ri al cal en d ar, at t h e t ax p ay er’ s

el ect io n

, fo l l o wi n g t h e f

i l i n g o f t h e ap p ea l u nl es s co n t i n u ed b y t h e co u rt u p o n a

s h o wi n g o f g o o d cau s e.” 2 (Em p h as i s s u p pl ied .) Th e fo rm er co d e di d n o t ex p res s l y

d efi n e wh at co n st i t ut ed “ t h e fi l i n g o f t h e ap peal ” as t h at t erm w as us ed i n t h at s ect i o n.

Th e b o ard

, rel y i n g o n C. C. Lea s i n g Co r p

. v

. B d

. o

f Ta x As s es s o r

s o f Ha l l Co u n t

y

,

1 OCGA § 48 -5 -3 11 (g ) w a s am en d ed

, effect i v e J an uary 1

, 2 0 1 6

, t o p ro v i de,

am on g o t h er t h i n gs

, m o re det ai l ed p ro ced u res fo r bo t h t a x pay ers an d t h e b o ard in

ap p eal s t o t h e s u p eri or co u rt

.

2 Th e cu rren t v e rs i o n o f OCGA § 4 8-5 -3 1 1 (g ) (4 ) (A), effect i v e J an u ary 1,

2 0 1 6

, o m i t s th e “ u p o n a s h o wi n g o f g o o d cau s e” l an g uag e at t h e en d o f t h e sen t en ce,

an d t h us p ro vi des : “ Th e ap peal s h al l b e p l aced o n t h e co urt ’ s n ex t av ai l ab l e ju ry o r

b en ch tri al cal en d ar, at t h e t ax p ay er’ s el ect i o n

, fo l l owi n g t h e fi l i n g o f t h e ap p eal

u n l es s co n t i n u ed b y

t h e co u rt .”

41 4 3 Ga. Ap p

. 5 2 0 (2 3 9 SE2 d 2 04 ) (1 9 7 7 ), cl ai m s t h at “ t h e fi l i ng o f t h e ap p eal ” u n d er

fo rm er O CGA § 48 -5 -3 1 1 (g ) (4 ) (A) m ean t t h e t ax p ay er’ s fi l in g o f t he ap p eal wi th

t h e bo ard o f t ax as s es s o rs

, n ot t h e b oard ’ s s ub s eq u en t fi l i n g o f t h e ap p eal wi t h t h e

s u p eri o r co u rt

. Bu t co n tr a r y t o t h e b o ard ’ s cl ai m

, C. C. Lea s i n g h el d n o s uch t h i n g

an d p ro v i d es n o s u p p o rt fo r su ch a p ro p os i t i o n. In d eed

, t h at cas e d i d n o t ev en i n v o l v e

t h e i s s u e o f wh at co n s t i t u t es “ t h e fi l i n g o f t h e ap p eal ” t h at t ri g g ers t he req u i rem en t

t h at an ad v al o rem t ax ap p eal b e p l aced o n t h e n ex t av ai l a b l e t r i a l cal en d ar u n d er

fo rm er OCGA § 4 8 -5 -3 11 (g ) (4 ) (A) o r i t s p red eces s o r s t at u te.

Ho wev er, i n McCa u ley v. Bd . o f Ta x As s es s o rs

, 24 3 Ga. 8 4 4 (2 5 7 SE2 d 2 6 6 )

(1 9 7 9), o u r Su prem e Co u rt ad d res s ed t h e i s s u e an d det erm i n ed t h at i t was t h e b o ard ’ s

cert ifi cat i o n of t h e ap p eal

, no t t h e t ax p ay er’ s no t i ce of ap p eal

, t h at co n s t i t u t ed t h e

fi li n g of t h e ap p eal i n su p eri o r c o u r t

. I n ap p l y i n g an earl ier v ers io n o f t h e s am e

p ro v is i o n s et fo rt h i n fo rm er O CGA § 4 8 -5 -3 1 1 (g ) (4 ) (A), t h e Su prem e Co u rt ru l ed

t h at “ th e ap p eal was n o t offi ci al l y fi l e d i n s u p eri or co u rt u nt i l

. . . t h e d at e o f t h e

b o ard ’ s cert i fi cat i o n o f t h e n ot i ce o f ap p eal an d fi l in g o f t h e s t at u t o r il y req u i red

d o cu m en t s

. Th erefo re, an y effo rt b y t h e t ax p ay er t o h av e t h e cas e h eard b efo re t h at

[cert i fi cat i on ] d at e wo u l d h av e b een p rem at u re.” McCa u l ey

, s u p ra a t 8 4 5

. Th e

Su p rem e Co u rt wen t o n t o h o l d t h at t h e t ax p ay er h ad co m p l i ed wi t h t he s tat u t e “ by

5req u es t i ng a ju ry t ri al at t h e earl i es t o p p o rt u n i t y aft er h is ap p eal was cert i fi ed ” b y t h e

b o ard

, an d t h at an y d el ay “ was cau s ed by th e bo ard ’ s t ard i nes s i n cert i fy i n g t h e n o t i ce

o f ap p eal [.] ” Id

. at 8 4 6. T h u s

, a s e x pl ai n ed i n M cCa ul ey

, a co un t y b oard o f t ax

as s es s o r’ s cert i fi cat io n o f an ap p eal t o t h e s u peri o r co u rt co n s t it u t ed “ t h e fi l i n g o f t h e

ap p eal ” wh i ch wo u l d t ri g g er t h e req u i rem en t u nd er fo rm er OCGA § 48 -5 -3 11 (g ) (4 )

(A) t hat t h e ap peal be p l aced on t h e s u p eri o r co u rt ’ s n ex t av ai l ab l e t ri al cal en d ar. See

g en eral l y Gl

yn n Co u n ty B d

. of Ta x As s es so r

s v. Pa u l d i n g

, 2 7 0 Ga. Ap p

. 8 5 1 (6 0 8

SE2 d 3 1 7) (2 0 0 4) (affi rm in g d en i al o f m ot i o n t o d i s m i ss t ax p ay ers ’ ap p eal s , wh i ch

b o ard had cert i fi ed t o s up eri o r co u rt

, wh ere t ax pay ers s ho wed reas on ab l e ex cu s e fo r

n o t secu ri n g a t ri al d u ri n g fi rs t term aft er fi l i n g ); Ha l d i v. DeKa l b Co u nt y Bd

. o f Ta x

As s es s o rs

, 1 7 8 Ga. Ap p. 5 2 1, 5 2 5 -5 2 6 (3 ) (3 4 4 S E 2 d 23 6 ) (1 9 8 6 ) (affi rm i n g

d i s m i s s al o f t ax p ay er’ s ap p eal fo r fai l u re t o h o l d tri al at fi rs t t erm aft er m at t er h ad

b een cert i fi ed t o t h e s u p e r i o r c o u rt an d tax p ay er fai l ed t o s h o w ex cu s ab le n eg l ect ).

a. No cer t i

f i ca ti o n o f a p pea l s

.

In t h e i n s t an t cas e, t h e b o ard h as n ei t h er cl ai m ed

, n or p o i n ted t o an y ev i d en ce

i n t he reco rd s ho wi n g , t h at i t cert i fi ed an y o f t h e ap p eal s i n q u es t io n t o t h e s u p eri o r

co u rt

. In d eed

, at th e h eari n g b efo re t he t ri al ju d g e an d i n i t s ap pel l at e b ri efs

, t h e b o ard

ack n owl ed ges t h at i t has n o t cert i fi ed th e tax p ay ers ’ ap p eal s an d t h at t h e ap p eal s h av e

6n o t b een fi l ed i n t h e s u peri or co u rt

. Co n s eq uen t l y

, ab s en t cert i fi cat i o n o f th e ap p eal s

,

t h e “ fi l i n g o f t h e ap p eal ” u n der fo rm er OCGA § 4 8 -5 -3 1 1 (g ) (4 ) (A) h as n o t occu rred

an d t h us t h e req u irem en t th at t h e cas e b e p l aced o n t h e fi rs t av ai l ab l e t ri al cal en d ar

h as n ot y et b een t ri g gered

.

As t h e b o ard co rrect l y n o t es

, i n t he Newt on Ti m b er cas e m en ti o ned ab o v e, t h e

Su p rem e Co urt ru l ed t h at t h e t a x p ay ers i n v o lv ed i n t h at ap peal m u s t pay t h e fi l i n g

fees b efo re t h e b o ard cert i fi es th ei r ap p eal s. Newt o n Ti mb er

, s u p ra at 3 6 -3 7 (1 ) (7 5 5

SE2 d 7 7 0 ) (2 0 1 4 ). In s o d o i n g

, t h e S u p rem e Co u rt ex p res s l y o v erru l ed Fa yet t e

Co u n t y B d

. o f Ta x As ses s o r

s v. Od d o

, 2 6 1 Ga. Ap p

. 7 0 7 (5 8 3 SE2 d 5 37 ) (2 0 0 3 ),

wh i ch h ad h el d t h at th ere was n o req u i rem en t u n d er OCGA § 48 -5 -3 11 (g ) (2 ) t h at

a s u p eri o r co u rt cl erk recei v e i t s fi li n g fee b efo re a t ax ap peal co ul d b e cert i fi ed b y

t h e co u nt y b o ard o f t ax as ses s o rs

. Newt on Ti m ber

, s u pra at 3 7 (1 ), n

. 1 0

. Th u s

, b as ed

o n t h at ru l i n g

, t h e b o ard co n ten d s th at t h e l ack o f cert i fi cat i on o f th e ap p eal s to

s u p eri o r co u rt h as b een cau sed s o l el y b y t h e t ax p ay ers ’ d el ay i n p ay i n g t h e req u i red

fi li n g fees

. Th at co n ten t i o n i g n o res t h e o n g oi n g d is pu t e b et ween t h e p art i es t h at l ed

t o t h o s e m an d am

u s act i o n s an d t h e earl i er ap p eal

. Bu t ev en i f t h e b o ard ’ s co n t en t i o n

i s co rrect

, it d o es n ot al t er o u r an al y s i s o f t h e b o ard ’ s cl ai m o f erro r b as ed o n fo rm er

OCGA § 4 8 -5 -3 1 1 (g ) (4 ) (A).

7As t h e b o ard h as ack no wl ed g ed

, th e fo rm er v ers i o n o f OCGA § 4 8 -5 -3 1 1 (g )

s et fo rt h n o d ead l i n e b y wh i ch a t ax p ay er was req u i red t o p ay t h e co u rt fi l i n g fee, an d

i t d id n ot p ro v i de fo r d is m i s s al o f an ap p eal b as ed o n fai l ure t o pay t h e fee wi t h i n an y

s p eci fi ed t i m e. Li k ewi s e, t h at co d e s ect i o n pro v i ded n o dead l i n e b y w h i ch t h e b o ard

was req u i red t o cert i fy t he ap p eal t o t h e s up eri o r co u rt

. Th es e g ap s i n t h e s t at u t o ry

s ch em e ap pear t o h av e b een ad d res s ed b y t he m o s t recen t l y m o d ifi ed v ers i o n o f

OCGA § 4 8 -5 -3 1 1 ( g ) ( 2 )

. B u t reg ard l es s o f wh y t h ere w ere d el ay s in t h e p ay m en t

o f fi l i n g fees an d th e cert i fi cat i o n o f ap p e al s

, t h e fact rem ai n s th at th e t ax p ay ers ’

ap p eal s h av e n o t b een cert i fi e d a n d f i l e d i n t he s up eri o r co u rt

. Th erefo re, OCGA §

4 8 -5 -3 1 1 (g ) (4 ) (A) s im

p l y d oes n o t ap p l y

, an d i ts m an d at e t h at t h e ap p eal s b e p l aced

o n t h e n ex t av ai lab l e tri al cal en d ar “ fo l l o wi n g t h e fi li n g ” wi ll n o t t ak e effect u n t i l t h e

ap p eal s h av e b een cert i fi ed b y t h e b o ard t o t h e s u p eri o r co u rt

.

W h ere, as h ere, t h e i s s u e i s a q u es t i o n o f l aw, we owe n o d eferen ce t o t h e t ri al

co u rt ’ s ru l i n g an d ap pl y

a d e n o v o s t an dard o f rev i ew. Fu ci a r el l i v. McKi n n ey , 3 3 3

Ga. Ap p

. 5 7 7 (7 7 3 SE2 d 8 5 2) (2 0 1 5 ). Becau s e t h e b o ard h as fai l ed t o s ho w an y l eg al

erro r bas ed o n t h e t ri al c o u r t ’s r efu s al t o d ecl are t h at t h e t ax p ay ers ’ ap p eal s s t an d

d i s m i s s ed pu rs u an t t o OCGA § 4 8 -5 -3 1 1 (g ) (4 ) (A), t hi s cl ai m o f erro r p ro v i d es n o

b as i s fo r rev ers al o f t h e t ri al co u rt ’ s ju d g m en t

.

8b

. Newt o n En t i t ies

.

W e n o t e t h at o ne o f t h e t ax p ay ers s p eci fi cal l y n am ed i n th e t ri al co u rt ’ s o rd er

as h av in g p ai d fi l i n g fees is c a l l e d t h e “ Newt o n en t i t i es .” T h e n am e “ Newt o n

En t i t ies ” was al s o u s ed t o refer to “ vari o u s en t i t i es an d in d i v i du al fam i l y m em b ers o f

t h e N e w t o n f

a m i l y ” i n t h e p ri o r Su p rem e Co urt cas e i n v o l v in g m an d am u s ci t ed

ab o ve, b ut i t d i d n ot i d en t i fy t h o s e s p eci fi c en t i t i es an d fam il y m e m b ers

. Newt o n

Ti mb er

, s u p ra at 2 9

. In t h at cas e, t h e Su p rem e Co urt s tat ed t h at t h e Newt o n En t i t i es ’

“ t ax ap p eal s h av e b een p hy s i cal l y d el i v ered t o t he s u peri o r co u rt an d

. . . t he s u p eri o r

co u rt has ru l ed t h at s uch ap p eal s h av e b een cert i fi ed t o i t .” Id

. at 3 7 (1 ). Th u s

, fo r an y

s u ch cert i fi ed ap p eal s, t h e req u i rem en t o f fo rm er OCGA § 4 8 -5 -3 1 1 (g ) (4 ) (A) t h at

t h ey b e p l aced o n t h e n ex t av ai l ab l e t ri al cal en d ar wo u l d ap p l y

.

Ho wev er, t h e b oard h as fai l ed to s h o w b y t h e reco rd th at t h e N ewt o n En t i ti es

i n th e i n st an t cas e are t he s am e t ax p ay ers i n v o lv ed in t h at pri o r cas e. W h i l e th e b o ard

h as al l u d e d t o t h e s am e “ Ap p el l ees ” b ei n g i nv o l v ed i n b o t h cas es

, i t h as fai l ed to

s u p p or t t h i s fact u al as sert i o n wi t h ci t at io n s t o t h e reco rd es t ab l i sh i n g w h i ch o f t h e

Newt o n En t i t i es i n o u r cas e are t h e s am e t ax p ay ers d i s cu s s ed i n t h e Su p rem e Co u rt

cas e. M o reo v er, as n o t ed ab o v e, al th o u gh at t h e h eari ng i n t h i s ca s e t h e b o a rd

ex p res s l y referred t o fact s al l eg ed l y ap peari n g in t h e reco rd o f t h e m an d am u s cas es

,

9i t fai l ed t o i n cl u d e an y o f t h o s e reco rd s i n t h e i ns t an t cas e. W h i l e s o m e, or ev en al l

,

o f t h e Newt o n En ti t i es i n t h e in s t an t cas e m ay b e th e s am e t ax p ay ers i n vo l v ed i n t h e

p ri o r cas e, i t i s t he b o ard ’ s b u rd en t o s up p o r t i t s f act u al as s ert i o n s wi t h ci t at i o n s to

t h e r e c o rd

. See Co u rt o f Ap p eal s Ru l e 2 5 (a) (1 ); Co x v. Er wi n

, 2 4 6 Ga. Ap p

. 4 3 9,

4 4 0 (1 ) (5 4 1 SE2 d 6 9) (2 00 0 ).

W h en an ap p el lan t o m it s ev i d en ce n eces s ary fo r det erm in at io n o f i s s u es

o n ap p eal affi rm at i o n i s req u i red

. It i s wel l es t ab l i s h ed th at t h e b u rd en

i s o n t he p art y al l eg i n g erro r t o s h o w i t b y th e reco rd an d t hat wh ere th e

p ro o f n eces s ary fo r d e t erm i n at i o n o f t h e i s s u es o n ap p eal i s o m i t ted

fro m t he reco rd

, an ap p el l at e co u rt m u s t as s u m e t h at t h e ju d g m en t b el o w

was co rrect an d affi rm

.

Gr i f f in v. Tr a vel er

s In s

. Co

. , 2 3 0 Ga. Ap p

. 6 65

, 6 6 6 (4 9 7 SE2 d 2 5 7 ) (1 9 9 8) (ci t at i on s

an d p u n ct u at i o n o m i t t ed ).

Fu rt herm o re, ev en i f we were t o as s u m e fo r p urp o s es o f t h i s ap p e a l t h a t t h e

Newt o n E n t i ti es are t he s am e t a x p ay ers i n bo t h cas es

, th e b oard s t i l l h as fai l ed to

carry i t s bu rd en o f s h o wi n g by t h e reco rd t h at t h e t ri al co u rt ab u s ed i t s d i s cret i o n in

refu si n g t o d ecl are t h e ap peal s d i s m i s s ed p urs u an t t o OCGA § 4 8 -5 -3 1 1 (g ) (4 ) (A).

See Gl yn n Co u n t

y

, s up ra at 8 5 3 (wh et h er t o d i sm i s s fo r fai l u re t o o bt ai n t ri al at t h e

fi rs t av ai l ab l e t erm i s m at t er wi t h i n t h e d i s cret i o n o f t h e t ri al co u rt ). Acco rd i n g l y

, we

fi nd n o rev ers i b l e erro r. “ W h en th ere i s n ot h i n g i n t h e reco rd t o s up p o rt t h e

10co n ten t i o n o f erro r, t h ere i s n o t hi n g p res en ted t o t h i s c ou rt fo r rev i ew.” Ci t y of

At l a n t a v. S t a r

ke

, 1 9 2 Ga. Ap p

. 2 6 7

, 2 6 9 (1 ) (c) 3 8 4 SE2 d 41 9 ) (1 9 89 ) (ci t at i o n an d

p u n ct u at i o n o m it t ed ).

2

. Amo u nt

o f f i l i n g f ees

.

Th e b o ard cl ai m s t h at t h e $ 2 0 6 fi l i n g fee s et by t h e t r i a l co u rt was i n co rrect

b ecau s e th e fee h ad i ncreas ed t o $ 2 07 .5 0 ap p ro x i m at el y th ree m on t h s b efo re t h e

t ax p ay ers p ai d t h ei r fi l in g fees

. “ [B] ecau s e th e q u es t i o n h ere t u rn s o n a fact u al i s s u e

res o l ved b y t h e t ri al co u rt aft er co n s i d eri n g ev i d en ce p res en t ed

. . . we wi l l u p h o l d t h e

t ri al co u rt ’ s fact u al fi n di n g s i f t h ere i s an y ev i den ce t o s u p p ort t hem .” In r e Es t a t e of

Hu f f

, 2 8 7 Ga. Ap p

. 6 14

, 6 1 4 -6 1 5 (6 5 2 SE2 d 2 0 3) ( 2 0 0 7 ) ( c i t at i o n an d pu n ct u at i o n

o m it t ed ). Here, i n fi n d i n g t h at t h e fi l i n g fee was $ 2 0 6 p er t ax ap p eal , t h e t ri al co u rt

ex p res s l y rel i ed o n a pri o r o rd er o f t he co u rt s et t in g t h e fee as th at am o un t

. Th e b o ard

fai l ed t o i n cl u d e t h at p ri o r o rd er i n t h e reco rd o n ap peal

.

“ It i s wel l es t ab l i s h ed t h at t h e b u rd en i s o n t h e p art y al l eg i n g erro r to s h o w i t

affi rm at i v el y b y t h e reco rd

, an d t h at wh en t h e b u rd en i s n o t m et

, t h e j u d g m en t

co m p l ai n ed of i s as su m ed t o b e co rrect an d m u s t b e affi rm ed

. W e d o no t h av e b efo re

u s al l t h e m at eri al u p o n wh ich t h e t ri al co u rt rel i ed

. ” Acker v. Jen ki n s

, 1 7 8 Ga. Ap p.

3 9 3

, 3 9 4 (1 ) (3 4 3 SE2 d 1 6 0 ) (1 9 8 6) (ci t at i o n s o m i t t ed ). W e t herefo re as s u m e t h at t h e

11m i s s i n g o rd er s u p p o rt ed t h e t ri al co u rt ’ s fi n d i n g o f fact

, an d t h u s t h e co u rt d i d n o t err

i n m ak i n g t h at fi n d i n g . See Ci t y o f At la n ta

, su p ra at 2 6 9 (1 ) (c) (u n d er p res u m p t i o n

o f reg ul ari t y o f p ro ceed in gs i n a co u rt o f co m p et en t j u ri sd i ct i o n

, we m

u st as s u m e t h e

ev i d en ce s u p p o rt ed t h e t ri al co u rt ’ s ru l i n g ).

3

. At t o r ney f

ees

.

Th e b o ard co m

p l ai ns t h at t h e t ri al co u rt erred in fai l i n g to g ran t it an award o f

at t o rn ey fees

. Ho wev er, t h e bo ard d i d n o t pres en t an y p ro ffer as t o t he am o u n t o r

reas on ab l e n e s s o f t h e fees req u es t ed

, an d h as n o t ci t ed an y s u ch ev i d en ce i n t h e

reco rd

.

An at t o r n ey can n o t reco v er fo r p ro fes s i o n al s erv i ces wi t h ou t p ro o f o f

t h ei r v al u e. Gen eral l y

, a p art y wi l l p ro ffer t h e o p i n io n t es ti m o n y o f h i s

p res en t co u n sel as wel l as th at o f o t h e r a t t o rn ey s i n an effo rt t o s h o w

wh at co n s t i t u tes a reas o n a b l e a t to rn ey fee i n l i gh t o f t h e l i t i gat i o n

h i s t o ry o f t h e cas e. A n award o f at t o rn ey fees i s un au t ho ri zed i f ap p el l ee

fai l ed t o p ro v e t he act u al co s t s o f th e at t o rn ey an d t he reas o n ab l en es s o f

t h o s e co s t s

.

Fi a t Au t o U

. S

. A. v. Ho l l u ms

, 1 8 5 Ga. Ap p

. 1 1 3

, 11 6 (5 ) (3 6 3 SE2 d 3 1 2) (1 9 8 7 )

(ci t at i o n s an d p u n ct u at i o n o m i t t ed ). Acco rd in g l y

, t h e b oard h as fai l ed to s h o w erro r

i n t he t ri al co u rt ’ s d en i al o f at t o rn ey fees

.

Ju d g men t a f f i r m ed . El l i n g t o n , P. J., a n d Di ll a r d , J., co n cu r.

12