FOURTH D I VI SI ON

DI L LA RD, P. J.

, M ERCI ER and PI N SON, 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.

https ://w w w

. ga a ppe a ls .us /r ule s

D E A D LIN E S A R E N O LO N G E R TO LLE D IN T

H I S

C O U R T. A LL FILIN G S M U ST B E S U B M I TTE D WITH IN

TH E TIM E S S E T B Y

O U R C O U R T R U LE S

.

October 25, 2021



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A2 1 A1 03 2

. DEKALB COUNTY BOARD OF TAX ASSESSORS

v . BARRETT.

D I LLA R D , Pres i d i n g J u d g e.

Th e DeKal b Co un t y Bo ard o f Tax As ses s o rs (t h e “ B o ard ”) ap p eal s t h e t ri al

co u rt ’ s g ran t o f su m

m ary j u d gm en t t o J i m

m y Barret t b as ed o n i ts fi n di n g t h at

, u n d er

OCGA § 4 8 -5 -2 9 9 (c), h e was en t i tl ed t o a t wo -y ear freeze o n t h e t ax ab l e v al u es o f

h i s v ari o us p ro p ert i es fo r t h e 20 1 9 an d 2 0 2 0 t ax y ears

. Sp eci fi cal l y

, t h e Bo ard arg u es

t h a t t h e t ri al co u rt erred b ecau s e, in i ts vi ew, Barret t was o n l y en t i t l ed t o s u c h

p ro t ect i o n fo r 2 01 8 an d 2 01 9 . Fo r t h e reas o n s s et fo rt h i n fr a , we affi rm

.

Vi ewi n g t h e ev i d en ce i n t h e l i g h t m o s t fav o rab l e to t h e Bo ard ( i .e

., t h e

n o n m o v i n g p art y ), 1 t h e reco rd s h o ws t h at Barret t o wn s ei g h t tract s o f co m m erci al real

1 S ee, e.g

. , Ma rt i n v. H

er r i n g t o n M

i l l

, LP

, 31 6 Ga. Ap p. 6 9 6

, 69 6 (7 3 0 SE2 d

1 6 4 ) (2 0 1 2 ).es t at e i n DeKal b Co u n ty

. In J u n e 2 0 1 7

, B arret t recei v ed an an n u al no t i ce o f t ax

as s es s m en t s fro m t h e Bo ard fo r each o f th o s e p r op ert i es

. An d wh i l e rev i ewi n g t h e

n o t i ces

, Barret t real ized t h at t h e val u es g i v en t o h i s p ro p ert i es h ad s u b s t an t i al l y

i n creas ed

, s o he ap p eal ed t h e 2 0 1 7 as ses s m en t s to t h e DeKal b Co u n ty Bo ard o f

Eq u al i zat i o n u n d er OCGA § 4 8 -5 -3 1 1 (e) 2 (t h e “ BOE”). Ul t i m at el y

, o n Ap ri l 1 0,

2 0 1 8

, aft er Barret t p res en t ed h i s ap p eal

, h e reach ed an ag reem en t wi t h t h e BOE,

es t ab l i s h in g t h e v al u e o f each p ro p ert y fo r t h e 2 0 1 7 t ax y ear.

L e s s t h an t wo m o nt h s l at er, o n J u n e 1

, 2 0 1 8, Barret t recei v ed n o t i ces o f

as s es s m en t fro m t h e Bo ard ag ai n

, wh i ch i n creas ed al l o f th e rel ev an t pro p ert y v al u es

fo r t h e 2 0 1 8 t ax ab l e y ear. Th i s su rp ri s ed Barret t

, g i v en t h e ag reem en t h e h ad recen t l y

en t ered i nt o wi t h t h e BOE, b ut h e i n i t i al l y t ho u g ht t h e n o t i ces were l i k el y th e res u l t

o f a “ l o g i s t i cal m i s t ak e.” Bu t i t t u rn ed o u t n ot t o b e an erro r, s o h e ap p eal ed t h e n ew,

h i g h er p ro pert y v al u at i o n s t o t h e BOE. A n d fo l l o wi n g a h eari n g o n t he m at t er, t h e

BOE ru l ed i n Barret t ’ s fav or, fi nd i n g t hat th e pro p ert y v al u es es t ab l i s h ed fo r t h e 2 0 1 7

2 S ee OCGA § 48 -5 -3 1 1 (e) (1 ) (A) (i ) (“ An y t ax p ay er o r p ro p ert y o wn er as o f

t h e l as t d at e fo r fi li n g an ap p eal m ay el ect t o fi l e an ap p eal fro m an as s es s m en t b y t h e

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

. . . [t ] h e co u n t y b o ard of eq u al i zat i o n as t o m at t ers

o f t ax ab i l i t y

, u n i fo rm i ty

o f as s es s m en t

, an d v al u e . . . .”).

2t ax ab l e y ear s h o u l d rem ai n t he s am e fo r 2 01 8

. Th e Bo ard t h en ap p eal ed t he BOE’ s

d eci s i o n t o t h e DeKal b Co u n t y Su p eri o r Co urt

.

In J u n e 2 0 1 9

, Barret t m ov ed fo r s u m m ary ju dg m en t

, arg u i n g

, i n t e r al i a

, t h at

t h e Bo ard u n l awfu l l y reas ses s ed an d i n creas ed t h e val u e o f hi s p ro p ert i es fo r t h e 2 0 1 8

t ax ab l e y ear b ecau s e, u n der OCGA § 48 -5 -2 9 9 (c), t h e p ro p ert y val u es were “ fro zen ”

at t h e t i m e

. T h e Bo ard fi led a res p o n s e, b u t b efo re t h e t ri al co u rt co u l d ru le o n t h e

m o ti o n

, Barret t fi l ed a s u p p l em en t al m o t i o n fo r s u m m ary ju d g m en t

, wh i ch was p art l y

b as ed o n d eci si o n s t h i s Co u rt i s s u ed d u ri n g t h e p en d en cy o f t h e l i t i g at i on

. 3

In t h e Bo ard ’ s res p o ns e t o Barret t ’ s s u p p lem en t al s um m ary ju d g m en t m o t i o n,

i t co n ced ed th at

— b as ed o n recen t d eci si o n s o f th i s Co u rt

— Barret t was en t i t l e d to

s u m m ary ju d g m en t as t o hi s i n i t i a l s u m m ary ju d g m e n t m o ti o n

. Bu t t h e Bo ard

o p p o s ed Barret t ’ s s up

p l emen t a l m o t io n fo r s u m m ary ad ju d i cat i o n. Ul t i m at el y

, aft er

h o l d i n g a h e ari n g o n t h e m at t er, t he t ri al co urt g ran t ed b o t h o f Barret t ’ s s u m m ary

ju d g m en t m o t io ns . Th i s ap p eal fo l l o ws

.

3 S ee Co l u m b ia Br o o kh aven

, LLC v. DeKa l b Ct y. B d

. of Ta x As s es s o r

s

, 3 5 3 Ga.

Ap p . 5 5 6 (8 3 9 SE2 d 2 4) (2 02 0 ); DeKa lb Ct y. Bd . o f Ta x As s es s or

s v. CW S S GARR

Br o okh a ven , LLC , 3 5 2 Ga. Ap p . 8 4 8 (8 3 6 SE2 d 7 2 9 ) (2 0 19 ).

3Su m

m ary ju d g m en t i s p ro p er wh en “ t h ere i s n o g en u i n e i s s u e as t o an y m at eri al

fact an d t h e m o v i n g part y is en t i t l ed t o a ju dg m en t as a m at t er o f law.” 4 Fu rt h erm o re,

a d e n o vo s t an d ard o f rev i ew ap p l i es t o an ap p eal fro m a g ran t o r d en ial o f s u m m ary

ju d g m en t

, an d “ we vi ew t h e ev i d en ce, an d al l reas o n ab l e co n cl u s i o n s an d i n feren ces

d rawn fro m i t

, i n t h e l i gh t m o s t fav o rab le t o t he no n m o v an t .” 5 M o reo v er, at t h e

s u m m ary -ju d g m en t s t ag e, “ [w]e d o n o t res o l ve d i s p u t ed fact s

, reco nci l e t h e i s s u es

,

wei g h t h e ev i d en ce, o r d et erm i n e i ts cred i b i l i t y

, as t h o se m at ters m u st b e s u b m i t t ed

t o a ju ry fo r res o l u t i o n

. ” 6 W i t h t h es e g u i d i n g p ri n ci p l es i n m i n d

, w e wi l l ad d res s t h e

Bo ard ’ s s p eci fi c cl ai m

o f erro r.

In i t s s o l e arg u m en t o n ap p e a l

, t h e B o ard co n t en d s t h e t ri al co u rt erred in

ex t en d i n g OCGA § 4 8 -5 -2 9 9 (c) b ey o n d it s s t at u t o ry t erm s b y fi n di n g t h at t h e v al u es

o f Barret t ’ s p ro p ert i es were fro zen fo r t h e t wo t ax ab l e y ears fo l l o wi n g t h e BOE’ s

s eco n d d eci s i o n reg ard i n g t h e 2 0 1 8 t ax ab l e y ear ( i .e.

, 2 0 1 9 an d 2 0 2 0 ), rat her t h an t h e

t wo y ears fo l l o w i n g i t s f

ir s t d eci s i o n as t o t he 2 0 17 t ax ab l e y ear ( i .e.

, 20 1 8 an d 2 0 1 9 ).

W e d i s ag ree.

4 OCGA § 9 -1 1 -5 6 (c); a cco r d Ma r t i n

, 3 16 Ga. Ap p . at 6 9 7

.

5 Ma r t i n , 3 1 6 Ga. Ap p

. at 6 9 7 (p u n ct uat i o n o m i t t ed ).

6 To o kes v. Mu r r a

y , 2 9 7 Ga. Ap p . 7 6 5, 7 6 6 (6 7 8 SE2 d 2 09 ) (2 0 0 9).

4W h en t as k ed wi t h in t erp ret i n g s t at u t o ry l an g u ag e, we n ec e s s a ri l y b eg i n o u r

an al y s i s w i t h “ fam i li ar an d b i n d i n g can o n s o f co n s t ru ct i o n .” 7 An d i n co n si d eri n g t h e

m ean i n g o f a s tat u t e, o u r ch arg e as an ap p el l at e co u rt i s t o “ pres u m e t h at t h e Gen eral

As s em b l y m ean t w h at it s ai d an d s ai d wh at i t m ean t .” 8 To ward th at en d, we m u s t

affo rd t h e st at u t o ry t ex t i ts p l ai n an d ord i n a r y m e a n i n g

, 9 co n s i d er t h e t ex t

co n tex t u al l y

, 1 0 read t h e tex t “ i n i t s m o s t n at u ral an d reas o n ab l e way

, as an o rd i n ary

7 Mo n umed i a II, LLC v. Dep ’t o f Tr a n s p

., 3 4 3 G a. Ap p

. 4 9, 5 1 (1 ) (8 0 6 SE2 d

2 1 5 ) (2 0 1 7 ) (p u n ct uat i o n om it t ed ); a cco r d Ho l co mb v. Lo n g

, 32 9 Ga. Ap p

. 5 1 5

, 5 1 7

(1 ) (7 6 5 SE2 d 68 7 ) (2 0 1 4 ); In t h e In t er es t of L. T

., 3 2 5 Ga. Ap p

. 5 9 0

, 5 91 (7 5 4 SE2 d

3 8 0 ) (2 0 1 4 ).

8 Mo n u med i a II, LLC

, 3 4 3 Ga. Ap p

. at 51 -5 2 (1 ) (p u nct u at i o n o m i t t ed ); a cco r d

Dea l v. Co l ema n

, 2 9 4 Ga. 1 7 0

, 17 2 (1 ) (a) (7 5 1 SE2 d 3 3 7 ) (2 0 1 3 ); Ho l co mb

, 3 2 9 Ga.

Ap p

. at 5 1 7 (1 ); Ma r t i n ez v. S t a t e

, 3 2 5 Ga. Ap p

. 2 6 7

, 2 7 3 (2 ) (7 50 SE2 d 5 0 4 ) (2 0 1 3 ).

9 Ho l co mb , 3 2 9 Ga. Ap p . at 5 1 7 (1 ); acco r d Dea l , 2 9 4 Ga. at 1 7 2 (1 ) (a); s ee

Ti b b les v. Tea ch er

s Ret i r emen t S

ys

. o f G a

. , 2 9 7 G a

. 5 5 7

, 5 5 8 (1 ) (7 7 5 SE2 d 5 2 7

(2 0 1 5) (“ A s t at u t e d raws i t s m ean i n g, of co u rs e, fro m i t s tex t .”) (p u nct u at i o n an d

ci t at i o n o m i t t ed )); Ch a n v. El l i s

, 2 9 6 Ga. 8 3 8

, 83 9 (1 ) (7 7 0 SE2 d 8 51 ) (2 0 1 5 ) (s am e);

S t a t e v

. Ab l e

, 3 2 1 Ga. Ap p

. 6 3 2

, 6 3 6 (7 4 2 SE2 d 1 4 9 ) (2 0 1 3 ) (“ A ju dg e i s ch arg ed

wi t h i n t erp ret i ng t h e l aw i n acco rd an ce wi t h t h e o ri gi n al an d / o r p l ai n m ean i n g o f t h e

t ex t at is s u e (an d al l t h at t h e t ex t fai rl y i m p l i es ) . . . .”); S i n g l et a r

y v. S ta t e

, 3 1 0 Ga.

Ap p

. 57 0

, 57 2 (7 1 3 SE2 d 6 9 8 ) (2 0 1 1 ) ( “ In co n st ru i n g th es e s t at u t es

, we ap p l y t h e

fu n d am en t al ru l es o f s t at ut o ry co n s t ru ct i o n t h at req u i re u s t o co n s t ru e th e s t at u t es

acco rd i n g to th ei r t erm s

, [an d ] t o g i v e wo rd s t hei r p l ai n an d o rd in ary m ean i n g

. . . .”

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

1 0 Mo n u med i a II, LLC

, 3 4 3 Ga. Ap p. at 5 2 (1 ); s ee Dea l

, 2 9 4 G a. at 1 7 2 (1 ) (a)

(“ [W ] e m u s t v i ew t h e st at u to ry t ex t i n th e co n t ex t i n w h i ch i t ap p ears [.] ”); s ee a l s o

5s p eak er o f t h e En g l i s h l an g u ag e wo ul d

, ” 1 1 an d seek to “ av o id a co n s t ru ct i o n t h at

m ak es s o m e lan g u ag e m ere s urp l u s ag e.” 1 2 Si m p l y p u t

, wh en t h e lan g u ag e o f a s t at u t e

i s “ p l ai n an d s u s cep t i b le o f on l y o n e n at u ral an d reas o n ab le co n s t ru ct io n

, co u rt s m u s t

co n st ru e t h e s t at ut e acco rd i n g ly .” 1 3

Th i s b ri ng s u s t o t h e t ex t o f OCGA § 4 8-5 -2 9 9 (c), wh i ch p ro v i d es :

W h en th e v al u e o f real p ro p ert y i s r e d u c e d o r i s u n ch an ged fro m th e

v al u e o n t h e i n i t i al an nu al n o t i ce of as s es sm en t o r a co rrect ed an n ual

n o t i ce o f as s es s m en t i s s u ed b y t h e b o a r d o

f t ax a s s es s or

s a n d s u ch

va l u at i o n h a s b een es t a b l i s h ed a s th e r es u l t o f a n a p p e a l d eci s i o n

r e n d e r e d b

y t h e b o a rd of eq u a l i

z at i o n

, h ea ri n g o

f fi cer

, a r bi tr a t o r

, o r

s u p er i o r co u r t p u rs u an t t o Co d e Sect i o n 4 8 -5 -3 1 1 [ 1 4 ]

. . . th e n ew

Ti b b les

, 2 9 7 Ga. at 5 5 8 (1 ) (“ Th e co m m o n an d cu s t om ary u s ag es o f t h e wo rd s are

i m p o rt an t , b u t s o i s t hei r co n tex t .” (p u n ct u at i on an d ci t at i o n o m i t t ed )).

1 1 Mo n umed i a II, LLC

, 3 4 3 Ga. Ap p

. at 5 2 (1 ) (p u n ct u at i o n o m i t t ed ); a cco r d

Dea l , 2 94 Ga. at 1 7 2 -7 3 (1 ) (a); Ho l co mb , 3 29 Ga. Ap p. at 5 18 (1 ).

1 2 Mo n umed i a II, LLC

, 3 4 3 Ga. Ap p

. at 5 2 (1 ) (p u n ct u at i o n o m i t t ed ); a cco r d

In t h e In t er es t

o f L.T. , 3 2 5 Ga. Ap p . at 5 9 2 ; Ho l co mb , 3 2 9 Ga. Ap p . at 5 1 8 (1 ).

1 3 Mo n u med i a II, LLC

, 3 4 3 Ga. Ap p

. at 5 2 (1 ) (p u n ct u at i o n o m i t t ed ); a cco r d

Ho l co mb

, 3 2 9 Ga. Ap p

. a t 5 1 8 ( 1 ) ; Lu a ng kh o t v. S t a t e

, 2 92 Ga. 4 2 3

, 4 24 (1 ) (7 3 6

SE2 d 3 9 7 (2 0 1 3 ); s ee Dea l

, 2 9 4 Ga. at 1 7 3 (1 ) (a) (“ [I] f t h e st at u t o ry t ex t is cl ear an d

u n am b i g u o u s

, we at t ri bu te to t h e s t at u te it s pl ai n m e a n i n g

, a n d o u r s earch fo r

s t at u to ry m ean i n g i s at an en d .” (p u n ct u at i o n o m i t t ed )).

1 4 OCGA § 4 8 -5 -3 1 1 (e) (1 ) (A) (i ) (“ An y t ax p ay er o r pro p ert y o wn er as o f t h e

l as t d at e fo r fi l i n g an ap p eal m ay e l e c t t o f i l e an ap p eal fro m an as s es s m en t b y t h e

6v al u at i o n s o es t ab l i s h ed b y ap p eal d e ci s i on o r ag reem en t ma y n o t be

i n cr ea sed b

y t h e b o ar d of t a x a s s es s o r s d u r i n g t h e next t wo s ucces s i ve

yea r s , u n l es s o t h erwi s e ag reed i n wri t i n g b y b o th p art i es

. . . . 1 5

Su ffi ce i t t o s ay

, th e p lai n l an g u ag e o f th e fo reg o i n g s t at u t e d es cri b es t h e ex act

ci rcu m s t an ces pres en t h ere. Sp eci fi cal l y

, it p ro vi d es

, in rel ev an t p art

, fo r a t wo -y ear

“ freeze” o n i n creas i n g t h e v al u e o f p r o p e r t y wh en i t i s red u ced or u n ch an g ed a s a

r es u l t o f a n a p p ea l deci s i o n i s s u ed b

y t h e BOE

. An d h ere, Barret t ap peal ed t h e

Bo ard ’ s p ro p ert y as s es sm en ts fo r t h e 2 0 1 7 t ax ab l e y ear bec a use he bel i ev ed th ey were

ex ces s i v e. Th e BOE ag reed wi t h Barret t an d i s s u ed a d eci si on t h at red u ced an d

es t ab l i s h ed n ew p ro p ert y v al u es fo r t h e 2 0 1 7 t ax ab l e y ear. So

, b ecau s e t he rel ev an t

p ro p ert y v al ues fo r t he 2 0 1 7 t ax ab l e y ear were i n d i s p ut ab l y red u ced as a res u l t o f an

ap p eal t o t h e BOE, u n der OCGA 4 8 -5 -2 9 9 (c), Barret t was en t it l ed to a freeze o n t h e

co u nt y b o ard o f t ax as s es s o rs t o

. . . [t ] h e co u n t y b o ard of eq u al i zat i o n as t o m at t ers

o f t ax ab i l i t y

, u n i fo rm i ty

o f as s es s m en t

, an d v al u e . . . .”).

1 5 (Em p h as i s s u p p l i ed ). Th ere are s ev eral ex cep t i o n s pro v i d ed fo r i n OCGA §

4 8 -5 -2 9 9 (c) t o th e p ro t ect i o n i t affo rd s t ax p ay ers

, an d i n i t s o rd er, t h e t ri al co u rt

d i s cu s s es o n e of t h em an d fo u nd t h at i t d i d n o t ap p l y

. S ee OCGA § 48 -5 -2 00 (c) (1 )-

(4 ). Bu t o n ap p eal

, t he Bo ard d o es n o t m en t i o n t h es e ex cep t i on s

, m u ch l es s arg u e t h at

o n e of t hem i s r e l ev an t t o t h is cas e. As a res u l t

, t h e Bo ard h as ab an d on ed an y

arg u m e n t i n t h at res pect

. S ee Ti me W

a r ner En t m’t Co

. v. S i

x Fl a g s Over Ga

., LLC,

2 5 4 Ga. Ap p

. 5 9 8

, 6 0 5 (3 ) (a) (5 6 3 SE2 d 1 7 8 ) (2 0 02 ) (d eem i n g an erro r ab an d o n ed

wh en th e ap p el l an t s fai l ed t o ci t e t o an y rel ev an t fact s, g i v e reco rd ci tat i o n s

, o r

p res en t an y

l eg al an al y s i s s u p p o rt i ng t h ei r as s ert i o n ).

7v al u e o f each o f hi s p ro p ert ies fo r t he n ex t two t ax ab l e y ears

, 2 0 18 an d 2 0 1 9. On t h i s

m u ch , t h e p art i es n o w ag ree.

Bu t t h e Bo ard an d Barret t p art way s o n t h e l eg al i m p l i cat i o n s o f t h e Bo ard ’ s

d eci s i o n t o in creas e t he v al u es o f Barret t ’ s p ro p ert i e s f o r t he 2 0 1 8 tax ab l e y ear.

Barret t co n t en d s t h at t h o s e in creas es were d o ne i n co n t rav en t i o n o f th e ag reem en t h e

reach ed wi t h t h e BOE fo r t h e 2 0 1 7 t ax ab l e y ear an d i n v i o l at i o n o f OCGA § 4 8 -5 -2 9 9

(c). M o re p reci s el y

, n ot wi t h s t an d i n g t h e t wo -y ear freeze o n th e pro p ert y v al u es

es t ab l i s h ed b y t h e BOE fo r 2 0 1 7 (as a res u l t o f B a r r e t t ’ s ap p eal ), t h e Bo ard

— l es s

t h an t w o m o n t h s aft er th o s e v al u es were s et

— s en t Barret t as s es s m en t s fo r t h e 2 0 1 8

t ax ab l e y ear t h at rai s ed t h o se v al u es i n v i o l at i o n of O CGA § 4 8 -5 -2 9 9 (c). An d as a

res u l t o f th e Bo ard ’ s u n l awfu l act i o n s

, Barret t was fo rced t o p u rs u e a s eco n d ap p eal

t o t h e BOE t o ch al l en g e t h e Bo ard ’ s n ew

, i ncreas ed as ses s m en t s fo r 2 0 18

. Th e BOE

t h en ru l ed t h at

— fo r t h e 20 1 8 t ax ab l e y ear— t h e rel ev an t pro p ert y v al u es wo u ld

rem ai n u nch an g ed fro m t h e v al u es it es t ab l is h ed fo r t h e 2 0 1 7 t ax ab le y ear. Th e Bo ard

ap p eal ed t h i s s eco n d BOE d eci s i o n

, an d t h e tri al co u rt fo u n d t h at

, u n der OCGA § 4 8

-

5 -2 9 9 (c), Barret t was en t i tl ed t o a t wo -y ear freeze o n t h e v al u e of h i s p ro p e rt i es

fo l l o w i n g t h e 2 0 1 8 t ax ab l e y ear ( i .e.

, 2 0 1 9 an d 2 0 2 0 ) b ecau s e t h o s e v al u es rem ai n ed

8u n ch an g ed an d were es t ab l is h ed as a res u l t o f an ap p eal t o t h e BOE. Th e t ri al co u rt

g o t i t ex act l y

ri g h t

.

Th e tex t o f OCGA § 4 8 -5 -2 9 9 (c) i s p l ai n an d u n am bi g u o u s

, an d t h e Bo ard h as

n o t i d en t i fi ed an y t ext u a l b as i s fo r it s as s ert i on t h a t t h e t w o-y ear v al u at i o n freeze

p ro v id ed fo r i n t h at s t at u t o ry p ro v i s i o n do es n o t ap p l y w h en p ro p e r t y v al u es are

es t ab l i s h ed b y a s eco n d BOE a p p e al

— wh i ch o n ly o ccu rred b ecau s e th e Bo ard

wi l l fu l l y v i o l at ed th e t wo -y ear freeze ap p l i cab l e t o t h e fi rs t BOE d eci s i o n

. An d as to

t h e v al u at i o ns at i s su e, t h e rel ev an t p ro p ert y v al u e s f o r t h e 2 01 8 t ax ab l e y ear

rem ai n ed u n ch a n g ed fro m t h e p ri o r y ear, an d t h es e new p ro pert y val u es res u lt ed fro m

y et an o t h er ap peal t o t h e BOE. En d o f s t o ry

.

In es s en ce, t h e Bo ard wan t s u s t o creat e an ex cep t i o n t o t h e p ro t ect i on OCGA

§ 4 8 -5 -2 9 9 (c) affo rd s t ax p ay ers wh en t h e v al u e o f t h ei r p ro pert y h as b een es t ab l i s h ed

as a res u l t o f two sep arat e ap p eal s t o t h e BOE fo r d i fferen t t ax y ears

. Bu t o n ce ag ai n,

t h ere i s n o t ex t u al b as i s i n O CGA § 4 8-5 -2 9 9 (c) fo r s u ch an ex cep t i o n an d we wi l l

n o t fas h i o n o n e o u t of wh o l e cl o t h

. In d eed

, as t h e Bo ard co n ced es

, t h e t wo -y ear

freeze ap p l i ed t o t h e rel ev an t p ro p ert y v al u es s et as a res ul t o f an ap p eal to t h e BOE

reg ard i n g t h e 2 0 1 7 t a x ye a r, an d we s ee n o b as i s fo r t reat in g t h e v al u es s et b y t h e

BOE fo r t h e 20 1 8 tax y ear an y d i fferen t ly

. In s um

, u n d er t h e p l ai n l an g u ag e o f OCGA

9§ 4 8 -5 -2 99 (c), Barret t i s en ti t l ed t o a t wo -y ear freeze o n t h e rel ev an t p ro p ert y v al u es

s et fo r t he 2 0 1 8 t ax ab l e y ear b ecau s e t h ey rem ai n ed u nch an g ed fro m t h e 2 0 1 7 v al u es

an d were es t ab l i s hed as a res ul t o f an ap p eal t o t h e BOE. 1 6

Nev ert h el es s

, th e Bo ard arg u es t h e t ri al co u rt ’ s o rd er m u st b e rev ers ed b ecau s e

i t i s p ro s cri b ed b y t h i s Co u rt ’ s 2 0 0 6 deci s i o n i n Mu n d el l v. Ch a t h a m Co u n ty Bo a r d.

o f Ta x As s es s or

s

. 1 7 In deed

, t h e Bo ard v i g o ro u sl y co n t en d s M un d el l i s “ cl ear an d

co n tro l l in g ” p reced en t t h at t h e t ri al co u rt fai l ed t o fai th fu l l y ap p ly i n t h i s cas e. An d

t o b e s u re, t h e fact s o f Mu n d el l are s i m i l ar t o t ho s e p res en t h ere.

In M u n d el l

, t ax p ay ers ch al l en g ed t h e Bo ard ’ s reas s es s m en t o f t h ei r p ro p ert y ’ s

v al u e fo r t h e t ax y ears 1 9 9 9 an d 2 0 0 0 i n t wo s ep arat e ap p eal s t o t h e BOE. 1 8 An d as

i n t h i s cas e, t h e p art ies d is ag ree d as t o wh et h er t h e t wo -y ear freeze o n i n creas i n g

1 6 E v e n i f OCGA § 45 -5 -2 99 (c) co u l d p o s s ib l y be co n si dered am b i g u ou s

(wh ich i t i s n o t ), an y s u ch am b i g u i t y wo u l d h av e t o b e b e co n s t ru ed i n fav o r o f t h e

t ax p ay er. In d eed

, wh en a tax i n g s t at u t e h as “ d o u b tfu l m ean i n g

, i t m us t be co n s t ru ed

[fo rg i v i n g l y ] i n fav o r of t he t ax p ay er an d ag ai n s t t h e St at e.” In t er s t a t e N. S p o r t i n g

Cl u b v. Co b b Ct

y. Bd

. o f Ta x As s es s o r

s

, 2 5 0 Ga. A p p

. 2 2 1

, 2 2 4 (5 5 1 SE2 d 9 1 )

(2 0 0 1).

1 7 2 8 0 Ga. Ap p . 3 8 9 (6 3 4 SE2 d 1 8 0 ) (2 0 0 6 ).

1 8 S ee Mu n d el l

, 28 0 Ga. Ap p . at 3 8 9 . Al t h o u g h t h e fact s o f Mu nd el l an d t h i s

cas e are s i m i l ar, o ne i m

p o r t an t fact u al d i s t i n ct i on i s t h at here, un l i k e i n t h e fi rs t

ap p eal i n Mu n d

el l

, Barret t an d t h e BOE en t er ed i n to a wr i tt en s et t l emen t t o res o l v e

h i s fi rs t ap p eal

.

10p ro p ert y v al ues b eg an fo l l o wi n g t h e t ax y ear at is s u e i n t h e fi rs t ap p eal (1 9 9 9 ) o r

wh et h er i t es s en t i al l y s t art ed o v er wi t h t h e t ax y ear at i s s ue in t he seco n d ap p eal

(2 0 0 0). 1 9 Th e Mu n d

el l Co u rt —i n i nt erp ret i ng t h e t h en ex i st i ng v ers i o n of OCGA §

4 8 -5 -2 9 9 (c)— h el d th at t h e freeze ap p l ied o nl y to th e t ax y ear at i s s ue i n t h e f i r s t

ap p eal an d was n o t ex t en d ed b y t h e BOE’ s d eci s i o n i n t h e s eco nd ap p eal

. 2 0 It d i d s o

ev en t h o ug h t h e t ex t of th e 2 0 0 6 v ers i o n o f OCGA § 4 8 -5 -2 9 9 (c) pro v i d ed t h at t h e

t wo -y ear freeze ap p l ied t o “ [r] eal p ro p ert y

, th e val u e o f wh i ch w as es t ab l i s h ed b y a n

a p p ea l [ t o t h e BOE] i n an

y yea r .” 2 1 T h e Mu n d

el l Co u rt d id n o t b el i ev e o ur Gen eral

As s em b l y i n ten d ed fo r t h e two -y ear freeze t o ex t en d to t he pro p ert y v al u e s et b y t h e

BOA i n t h at s eco nd ap p eal

. 2 2 As a res u l t

, we h el d t h at “ a ru l i n g p u rs u an t t o OCGA

§ 4 8 -5 -2 9 9 (c) d oes n o t ‘ es t ab l i s h ’ t h e v al u e o f t h e real pro p ert y as co n t em p l at ed by

t h at Co d e p ro vi si o n so as t o en t i t l e a tax p ay er t o an ad d i t i o n a l two -y ear peri o d o f

p ro t ect i o n .” 2 3

1 9 S ee Mu n d el l , 2 8 0 Ga. Ap p . at 3 8 9 -9 0

.

2 0 S ee i d

. at 3 9 1

.

2 1 S ee i d

. (em p h as i s s u p pl i ed ).

2 2 S ee i d

.

2 3 Id

.

11Th e q u es t i o n b efo re u s

, t h en

, i s wh et h er w e are b ou n d t o fo l l o w Mu n d el l ’ s

h o l d i n g i n th is cas e wh en t h at d eci s io n was m ad e wel l befo re t he cu rren t v ers i o n o f

O C G A § 4 8 -5 -2 9 9 (c) b ecam e effect i v e i n 20 1 7 a n d t h e rel ev an t st at ut o ry t ex t h a s

b een si g n i fi can t l y

ch an ged s i n ce t h at t i m e. Th e s h o rt an s w er i s : No

, we are n o t

.

It i s o ft en s ai d t h at co n s i d erat i o n s o f s tare d eci si s “ wei gh heav i l y i n t h e area

o f s t at u to ry co n s t ru ct i o n

, wh ere [t h e l eg i sl at ure] i s free t o ch an g e t h i s Co urt ’ s

i n t erp ret at io n of i ts l eg i s lat i o n

. ” 2 4 Bu t t h at is ex act ly wh at t he Gen eral As s em b l y d id

wi t h OCGA § 4 8-5 -2 9 9 (c). In d eed , t h e 2 0 06 v ers i o n o f t h e s t at u t e p ro v i d ed :

2 4 Il l i n o i s B r i ck Co

. v. Il l in o i s

, 4 3 1 U. S. 7 2 0, 7 3 6 (III) (5 ) (9 7 SCt 2 0 6 1

, 2 0 7 0,

5 2 L Ed 2 d 7 0 7) (1 9 77 ); s ee La Ru e v. DeW o l f f

, Bo b er g & As s o cs

., In c.

, 5 5 2 U.S. 2 4 8,

2 6 0 (1 2 8 SCt 1 0 2 0

, 1 6 9 LE2 d 8 4 7 ) (2 00 8 ) (Ro b ert s

, C.J

., co n cu rri n g ) (“ In m at t ers

o f st at u t o ry i n t erp ret at i o n

, wh ere p ri n ci p les o f s t are d eci s i s h av e t h ei r g reat es t effect

, i t i s i m p o rt an t t h a t w e n ot s eem t o d eci d e m o re th an we d o .”); IBP, In c. v. Al va r ez

, 5 4 6 U.S. 2 1, 3 2 (II) (1 26 SCt 5 1 4 , 1 6 3 LE2 d 2 8 8 ) (2 0 05 ) (“ Co n s i d erat i o n s o f s t are

d eci s i s are part i cu l arl y fo rcefu l i n t h e area o f st at ut o ry co n s t ru ct i o n

, es p eci al l y wh en

a u nan i m o u s i nt erp ret at i o n o f a s t at u t e h as b een accep ted as s et t l ed l aw fo r s ev eral

d ecad es

. ”); Ra di o S

h ack Co r p . v. Ca s ca d

e Cr o s s i n g II, LLC , 2 82 Ga. 8 4 1 , 8 4 3 (6 5 3

SE2 d 6 8 0 ) (2 0 07 ) (“ Ev en t h o s e wh o reg ard ‘ s t are d eci s is ’ wi th s o m et hi n g l es s t h an

en t h u s i as m reco g n i ze t h at t h e pri n ci p l e h as ev en g reat er wei g h t wh ere t h e p reced en t

rel at es t o i n t erp ret at i o n o f a s t at u t e.” (p u n ct u at i o n o m i t t ed )); Ab er n at hy v

. C i t y of

Al b a ny

, 2 6 9 Ga. 8 8

, 9 0 (4 9 5 S E 2 d 1 3 ) (1 9 9 8) (s am e); b u t s ee Ga mb l e v. Un i t ed

S t a t es

,

_ _ U. S

.

_

_ , 1 3 9 SCt 1 9 6 0

, 1 9 8 7 (2 0 4 LEd 2 d 3 22 ) (2 0 1 9 ) (Th o m as

, J

.,

co n cu rri n g ) (“ I am n o t aware o f an y leg al (as o p p o sed t o p ract i cal ) b as i s fo r ap p l y i n g

a h ei g h t en ed v ers io n of s tare deci s i s t o s t at u t o ry -i n t erp ret at i on deci s i o ns

. St at u t es are

eas i er t o am en d t h an t h e Co n s t i t u t i o n, bu t o u r ju di ci al d ut y i s t o ap p l y t he l aw t o t h e

fact s o f t h e cas e, reg ard l es s o f h o w eas y i t i s fo r t he l aw t o ch an g e.”).

12Real p ro p ert y

, t h e v al u e o f wh i ch w as es t ab l is hed b y an ap p eal i n an y

y ear, th at has n o t b e e n r et u rn ed b y t h e t ax p ay er at a d i fferen t v al ue

d u ri ng t h e n ex t t wo s u cces s i v e y ears

, m ay n o t b e ch an g ed b y t h e b oard

o f t ax as s es s o rs du ri n g s u ch t wo y ears fo r t h e s o l e p urp o s e o f ch an g i n g

t h e v al u at i on es tab l i s h ed o r d eci s i o n ren d ered i n an ap p eal t o t h e b oard

o f eq u al i zat i o n o r s u peri o r co u rt

. . . . 2 5

An d as n o t ed s u

p r a , t h e cu rren t v ers i o n o f t h at s tat u te p ro v i d es :

W h en th e v al u e o f real p ro p ert y i s red uced or i s u n c h a n g e d fro m th e

v al u e o n t h e i n i t i al an nu al n o t i ce of as s es sm en t o r a co rrect ed an n ual

n o t i ce o f as s es s m en t i s s u e d b y t h e b o ard o f t ax as s es s ors an d s u ch

v al u a t i o n h as b een es t ab l i s h ed as t h e res u l t o f an ap p eal d eci s i o n

ren d ered b y t h e b o ard o f eq u al i zat i on

, h eari ng o ffi cer, arb i t rat o r, o r

s u p eri o r co u rt p u rs u an t t o Co d e S e c t i o n 4 8 -5 -3 11 [ 2 6 ]

. . . t h e new

v al u at i o n s o es t ab l is h ed b y ap p eal d eci s i on o r ag reem en t m ay n o t be

i n creas ed b y t h e b o ard o f t ax as s es s o rs d u ri n g t h e n ex t t w o s u cces s iv e

y ears , u n l es s o t h erwi s e ag reed i n wri t i n g b y b o t h p art i es

. . . .

Su ffi ce i t t o s ay

, we are cal l ed u po n t o i n t erp ret en t irel y d i fferen t s t at ut o ry t ex t

t h an t h at at i s s u e in Mu nd el l

, ev en if t he u n d erl y i n g su b st an ce i s s i m i l ar in n at u re.

2 5 S ee fo rm er OCGA § 4 8 -5 -2 9 9 (c) (effect i v e J u n e 3 0 , 2 0 0 6).

2 6 OCGA § 48 -5 -3 1 1 (e) (1 ) (A) (i ) (“ An y t ax p ay er o r p ro p ert y o w ner as o f t h e

l as t d at e fo r f

i l i n g a n a p p eal m ay el ect t o fi le an ap p eal fro m an as s es s m en t b y t h e

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

. . . [t ] h e co u n t y b o ard of eq u al i zat i o n as t o m at t ers

o f t ax ab i l i t y

, u n i fo rm i ty

o f as s es s m en t

, an d v al u e . . . .”).

13Th i s m at ters great l y becau s e “ s t are d eci s i s d oes n ’ t ap p l y t o s tat u to ry i n t erp ret a t i o n

u n l es s t h e s t at ut e bei n g i n t erp ret ed i s t h e s ame o n e t h at was b ei ng i n t erp ret ed i n t h e

earl ier cas e.” 2 7 In d eed

, wh en t h e Gen eral As s em b ly “ am en d s a s t at u te aft er it h as b een

i n t erp ret ed b y a co u rt , a d i fferen t fact o r co m es i n t o p l ay . . . [an d ] t h e co u rt s can n o

l o n g er en g ag e i n th e as s u m p t i o n t h a t t h e Leg is l at u re acq u i es ced i n t h e p ri o r cas e

h o l d i n g .” 2 8 To t h e co n t rary

, b y am en d i n g a st at u t e, t h e G e n e r a l As s em b l y i s

2 7 B o u rd o n v. Un i ted St a t es Dep ’t of Ho m el a n d S

ec. (DHS )

, 9 40 F3 d 5 3 7

, 5 4 8

(II) (C) (1 1 t h Ci r. 20 1 9 ) (p u n ct u at i o n om i t t ed an d em p h a s i s s up p li ed ); s ee In r e

Nes to r o vs ki Es t a t e

, 7 6 9 N .W .2 d 7 2 0

, 7 3 2 (M i ch

. Ap p. 20 0 9) (“ Th e d o ct ri n e o f s t are

d eci s i s l ack s ap pl i cab il i t y wh en t he Leg i s l at u re h as am en d ed t h e s t at u t o r y

u n d erp i n n i n g s of a [p reced en t ] .”); Bry an A

. Garn er et a l

., Th e La w of Ju d i ci al

Pr eced en t 34 3 (2 0 1 6 ) (“ On e i m p o rt an t t h i n g t o rem em

b er i s t hat s tare deci s is d o es n ’ t

ap p ly t o s t at u t o ry i n t erp ret at io n u n l es s th e st at ut e b ei n g i n t erp ret ed i s t h e s am e o n e

t h at was b ei n g i n t erp ret ed i n t h e earl i er cas e. A st at ut e m erel y s i m i l ar i n i ts t en o r i s n ’ t

en o ug h t o b i n d a l at er co u rt .”). Cf

. Da ven p o r t v. S t a t e

, 3 0 9 Ga. 3 8 5, 39 9

, 8 4 6 S.E.2 d

8 3

, 9 4 (2 02 0 ) (n ot in g t h at “ b efo re we ov erru l e pri o r p reced en t wi th o u t a n in ter ven i n g

ch a ng e i n t h e la w

, we m

u s t co n s i d er th e d o ct ri ne o f s t a r e d e c i s i s

. . . .”) (em p h as i s

s u p p li ed ).

2 8 Ph el p s v. St a t e

, 5 3 2 SW 3 d 4 3 7

, 44 3 n .6 (Tex

. Ap p

. 2 0 1 7 ); s ee a ls o No r t h ea s t

At l a n t a Bo n d i n g Co

. v. St a t e

, 3 0 8 Ga. Ap p

. 5 7 3

, 58 1 (7 0 7 S E 2 d 9 2 1 ) (2 0 1 1 )

(Bl ack wel l

, J .) (“ W e are m i n d fu l o f th e ad m o ni t i o n t h at co u rt s s ho u l d co n s t r u e

s t at u tes i n co n n ect i on an d h arm o n y wi th ex i s t i ng ju d i ci al d eci s i on s wh ere p o s s i b l e.

Bu t h arm o n i zi ng a st at u t e wi t h i n co n s i s t en t ju d i ci al d eci s i o n s i s n ot p o s s ib l e wh en

we can read i l y as cert ai n t h e i n t en t o f t h e Gen eral A s s em b l y [as ex p res s ed b y t h e p l ai n

m ean i n g o f t h e s t at u t e]

, an d wh en a co n s t ru ct i o n o f th e s t at u t e t hat co m p o rt s wi t h t h i s

l eg i s lat i v e i n t en t bri ng s t h e s t at u t e i n t o i r r e co n ci lab l e co n fl i ct wi t h t h o se ex i s t i n g

ju d i ci al d eci s i on s

. Becau s e t h e i n t en t o f t he 2 00 9 am en d m en t i s cl ear, an d b ecau s e

i t can n o t b e reco n ci l ed w i th [ex i s t i n g p reced en t ]

, t h e n o ti o n t h at t he s t at ut e s h o u l d b e

14p res u m

p t i v el y ex erci s in g “ it s p o l i cy m ak i n g res p o n s i b i l i t y i n res p o n s e to t h e p ri o r

cas e.” 2 9 Th u s

, wh en faced wi t h a p o s t- d eci s i on s t at u t o ry am en d m en t

, t h e

“ ju st i fi cat i o n s fo r ‘ s u p er s t are d eci s is ’ no t on l y fai l

, t hey act u al l y c o m p e l a co urt ’ s

re-ev al uat i on of th e s t at ut e o u t o f d eferen ce t o th e Leg i sl at u r e’ s su p rem acy o n

s t at u to ry i s su es .” 3 0 So h ere, b ecau s e t h e t ex t o f t h e 20 0 6 v ers i o n o f OCGA § 4 8 -5 -2 9 9

(c) i s m ark ed l y d i fferen t fro m t h at u s ed i n t h e cu rren t vers i on o f th at s t at u te, 3 1 we are

co n st ru ed i n co n n ect i o n an d h arm o n y w i t h [t h at ex i st i ng p reced en t ] m u s t y i el d t o t h e

l eg i s lat i v e i n t en t as ex p res s ed i n t h e p l ai n m ean i n g o f t h e s t at u t e.”) (cl ean ed u p ).

2 9 Ph el p s

, 5 32 SW 3 d at 4 4 3 n .6 ; s ee Fr et t v. S ta t e Fa rm Emp

. W o r ker s ’ Co mp

. , 3 0 9 Ga. 4 4

, 6 1 (8 4 4 SE2 d 74 9 ) (2 0 2 0 ) (n ot i n g t h at wh en t h ere i s a “ m i s i n t erp ret at i o n

an d m is ap p l i cat i o n of s t a t u t o r y l aw, t h e G en eral A s s em b ly co u l d ab ro g at e i t by

am en d i n g t h e s t at ut e”).

3 0 Ph el p s

, 5 3 2 SW 3 d at 4 4 3 n .6 ; s ee Ga Lo tt er y Co r p

. v. Ta b l et o

p Med i a

, LLC,

3 4 6 Ga. Ap p

. 4 9 8, 5 0 8 (8 1 6 SE2 d 4 38 ) (2 0 1 8 ) (Di l l ard

, C.J

. , co n cu rri n g fu l l y an d

s p eci al l y ) (“ Th e s ep arat i o n o f p owers i s es s en t i al t o t h e m ai n t en an ce o f o u r

co n st i t u t io n al r e p u b l i c, an d i t i s h i g h t im e t h at o u r d is cu s s i o n o f st at u t o ry

i n t erp ret at io n refl ect s th e real it y of o u r ju ri s p r u den ce an d ack n o w l ed g es t h e s t ri ct

d em arcat i o n l i n e b et ween ju d i ci al i n t erp ret at i o n an d l eg i s lat i n g . . . .”).

3 1 Th e fo rm er (2 0 0 6 ) an d cu rren t v ers i o ns o f OCGA § 4 8 -5 -2 9 9 (c) are n o t o n l y

m ark ed l y d i fferen t i n th e l an g u ag e t h ey each u se t o des cri b e t he n at u re an d s co p e o f

t h e t wo -y ear t ax freeze, t h ey are al s o s u b st an t i vel y d i s ti n ct

. In deed

, t h e 2 00 6 v ers i o n

o f t h e s tat u te s ig ni fi can t l y l i m i t s t h e effect i v en es s o f t h e t ax freeze b y p ro v i d i n g

, i n t er

a l i a

, t h at a p ro pert y v al u e “ es t ab l i s h ed b y an ap p eal ” can n o t be ch an g ed b y th e b o ard

o f t ax as s es s o rs “ d uri ng s u ch t wo y ears f o r t he s o le p u r

p os e o f ch an g i n g t h e v al u at i o n

es t ab l i s h ed o r d eci s i o n ren d ered i n an ap p eal

. . . . ” (Em p has i s s u p p l i ed ). Pu t an o t h er

way

, u n d er t h e fo rm er st at ut e, i f t h e Bo ard p ro ffered a d i f f er en t p u rp o s e fo r ch an g i n g

15n o t b o u n d t o fo l l o w o u r p ri or p r e c e d e n t i n Mu nd el l b ecau s e t h e Gen eral As s em b l y

h as effect i v el y

ab ro g at ed i t

. 3 2

Th at s ai d

, j u s t becau s e Mu n d el l i s n o t b i n d i ng p reced en t as t o th e cu rren t

v ers i on of OCGA § 4 8 -5 -2 9 9 (c), t h i s d o es n o t n eces s ari l y m ean i t i s irrel ev an t

. Th e

p r i o r ( 2 0 0 6 ) v ers i on o f t h e s t at u t e i s p art o f t h e s t at u to r y h i s to ry

, an d t h u s t h e

Mu n d el l Co u rt ’ s i n terp ret at i o n of t h e p red eces s o r s t at u t e c o u ld

— at l eas t in

t h eo ry

— p ro v i d e s o m e g u i d an ce i n o u r t as k o f i n t erp ret i n g t he cu rren t v ers io n

. 3 3 Bu t

o u r an al y s i s i n Mu n d

el l pro vi d es l i t t l e i n t erp ret iv e v al ue b ecau s e t h e m ean i n g o f t h e

a p ro p ert y ’ s v al u at i o n an d t hen p rev ai l ed o n ap peal

, th en t h e t wo -y ear freeze d i d n ot

ap p ly

. Bu t i n st ark co n t ras t, t h e cu rren t v ers i o n o f t h e s t at u t e s i g n i fi can t l y r ed u ces t h e

p o wer o f t h e B o a r d a n d s t r en g t h en s t h e n at u re o f th e tax freeze i n fav o r o f t h e

t ax p ay er b y p ro v i d i ng

, i n t er a l i a

, t h at t h e v al u e o f a p ro p ert y “ es t ab l i s h ed as t h e res u l t

o f an ap p eal d eci si o n” m ay o n l y “ b e i n creas ed b y t h e b oard of t ax as s es s ors d u ri n g

t h e n ex t t wo s u cces s iv e y ears ” i f s u ch v al u e i s “ ag reed in wri t i n g b y b o t h p art i es .”

Need l es s t o s ay

, t h i s is a m ean i n g fu l p o l i cy ch an g e an d ch o ice m ad e b y o ur Gen eral

As s em b l y i n am en d i n g t hi s s tat u t e.

3 2 See s u p r a n o t e 2 9 ; S t a t e v. Va rg a

, 8 6 P3 d 1 3 9

, 1 4 5 (W as h

. 2 0 04 ) ( “ It i s

wel l -es tab l i s h ed t h a t t h e leg i s l at u re m ay effect i v el y o v erru l e o u r d eci s i on s

i n t erp ret i n g s t at u to ry t erm s b y p ro s pect i v el y

am en d i n g a s t at u t e.”).

3 3 S ee Pr emi er Hea lt h Ca r e In vs

., LLC v. UHS o f An ch o r

, L.P.

, 3 1 0 Ga. 3 2

, 4 6

(8 4 9 SE2 d 44 1 ) (2 0 2 0 )(“ W e h av e al s o co n s i dered t h e h i s to ry o f a s t at u te’ s en act m en t

an d am en d m en t s i n ev al u at in g t he m ean i n g o f t h at s t at u t e.”); S & S To wi n g &

Reco ver y, Lt d

. v. Ch a r n o t a

, 3 0 9 Ga. 1 1 7, 1 2 0 (8 4 4 SE2 d 7 3 0 ) (2 0 2 0) (ex am i n i n g t h e

“ s t ru ct u re an d s t at u t o ry

h is t o ry ” o f a s t at u t e t o d et erm i n e i t s m ean i n g ).

16c u rren t v ers i o n o f § 4 8 -5 -2 9 9 (c) i s u n am b i g u o us

, s o it i s u n n eces s ary t o v e n t u r e

b ey o n d t h e c u r r e n t v ers i o n ’ s p l ai n t ex t. An d h eed i n g o u r Su p rem e Co urt ’ s

ad m o n i t i o n

, we wi l l al s o n o t en g ag e i n an y s p ecu l at i o n ab ou t t h e Gen eral As sem b l y ’ s

i n t en t i n en act i n g t h e cu rren t v ers i o n o f OCG A § 4 8

- 5 -2 9 9 (c). 3 4 Ou r an al y s i s

ri gh t fu l l y b eg i ns an d en d s wi t h t h e t ex t o f t hat s t at ut e.

Fo r al l t h es e reas o n s

, we affi rm t h e t ri al co u rt ’ s g ran t o f Barret t’ s m o t i o n fo r

s u m m ary ju d g m en t

.

Ju d g men t a f f i r m ed . Mer ci er

a n d Pi n s o n , JJ., co n cu r

.

3 4 S ee Gi b s o n v. Gi bs o n

, 3 0 1 Ga. 62 2

, 6 3 2 (8 0 1 SE2 d 4 0) (2 0 1 7) (n o t i n g t h at

“ [w] h en ju dg es s t art d i s cu s s i n g n o t t h e m ean i n g o f t h e s t at u t es t h e l eg i s l at u re act u al l y

en act ed

, as d et erm i n ed fro m t h e t ex t o f th o se l aws

, b u t rat h er t h e u n ex p res s ed ‘ s p i ri t ’

o r ‘ reas on ’ of t h e l e g i s l at i o n

, an d t h e n eed t o m ak e s u re th e l aw d o es n o t cau s e

u n reas o nab l e co n s eq u en ces

, we v en t u re in t o d an g ero us l y u n d em o crat ic, u n fai r, an d

i m p ract i c a l t erri t o ry ” (p u n ct u at i o n o m i t ted )); a cco r d Mer r i t t v. S t at e

, 2 86 Ga. 6 5 0,

6 5 6 (6 9 0 SE2 d 8 3 5 (2 01 0 ) (Na h m i a s

, J

., co n cu rri n g s p eci al l y ) (s am e); Ga

. Lo t t er y

C o r p

. v. Ta b let o

p Med i a, LLC

, 3 4 6 Ga. Ap p

. 4 9 8

, 5 0 6 -0 7 (8 16 SE2 d 4 3 8 ) (2 0 1 8 )

(Di l lard

, J

., co ncu rri ng fu l l y a nd s p eci al l y ) (s am e); Da y v. Fl o yd Ct y. Bd

. of Ed u c

., 3 3 3 Ga. Ap p

. 1 4 4 , 1 5 0 -5 1 (7 7 5 SE2 d 6 2 2) (2 01 5 ) (Di l l ard , J

., co n cu rri n g fu l l y an d

s p eci al l y ) (s am e).

17