FI RST DI VI SI ON

BA RNES, P. J.

, M I LLER, P. J. A ND GOBEI L, J.

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

.

June 17, 2021



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A2 1 A0 20 4

, A2 1 A0 2 05

, A2 1 A0 2 0 6

. FULTON COUNTY BOARD

OF TAX ASSESSORS v . TECHNOLOGY SQUARE, LLC.

A2 1 A0 35 7

. TECHNOLOGY SQUAR E

, LLC v

. FULTON

COUNTY BOARD OF TAX ASSESSORS.

B A R N E S , Pres i d i n g J ud g e.

In Cas e No s

. A 2 1A 0 204, A 21A 0205, a n d A2 1 A0 20 6

, t h e Fu l t o n Co u n t y Bo ard

o f Tax As s es s o rs (t h e “ Bo ard ”) s eek s rev ers al o f t h e t ri al co u rt ’ s ju d g m en t s t h at

cert ai n real es t at e i s fu ll y ex em p t fro m ad val o rem t ax at i on fo r p art i cu l ar t ax y ears

.

In Cas e No

. A2 1 A0 3 5 7

, t h e o wn er o f t hat real es t at e, Tech n o l o g y S q u a re, LLC,

co n ten d s t h at t h e Bo ard ’ s t h ree ap p eal s s h o u l d hav e b een d i s m i s s e d f o r fai l u re to

t i m el y fi l e a t ran scri p t

. Becau s e each o f t h e o rd ers d en y i n g Tech n o l o g y Sq u are’ s

m o ti o n s t o d i s m i s s i s i n ad eq u at e o n i t s face, each i s v acat ed ; an d Cas e No

. A2 1 A0 3 5 7

i s rem an d ed w i t h d i rect i o n

. W e t h u s d o n o t reach at t hi s ju n ct u re t h e m eri t s o f t h eB o a r d ’s ap p eal s; h en ce, Cas e No s

. A2 1A0 2 0 4

, A2 1 A0 2 05

, an d A2 1 A0 2 0 6 are

rem an ded wi t h d i rect i o n

.

Ca s e No . A2 1 A0 3 5 7

1

. Tech no l o g y Sq u are ci t e s OCGA § 5 -6 -4 8 (c) i n co n t en d i n g t h at t h e t ri al

co u rt erred b y d en y in g i t s m o t i o n s t o d i s m i s s t h e Bo ard ’ s ap p eal s fo r fai l u re t o t i m el y

fi le a t ran s cri p t

.

In rel ev an t p art

, t h at s tat u t o ry p ro v i s i on s t at es t hat “ t h e t r i a l co u rt m ay

, aft er

n o t i ce an d op p o rt u n i t y fo r h eari n g

, o rd er t h at t he ap p eal b e di s m i s s ed wh ere th ere h as

b een an un reas o nab l e d el ay i n t h e fi l i n g of t h e t ran s cri p t an d i t i s s ho wn t h at t h e d el ay

was in ex cu s ab l e an d was cau s ed b y s u ch p art y .” O C G A § 5

- 6

- 4 8 (c). Pert ai n i n g

t h eret o , t h e Su p rem e Co u rt o f Geo rg i a h as es p o u s ed

,

W h ere t h ere i s a t ran s cri p t o f ev id en ce an d p ro ceed i n g s t o b e i ncl u d ed

i n t h e reco rd o n ap p eal

, t h e ap p el l an t s h al l cau se th e t ran s c r i p t t o be

p rep ared an d fi l ed w i t hi n 3 0 d ay s aft er fi li n g of t h e n o t i ce o f ap p eal

. . .

. A d el ay i n ex ces s o f 3 0 d ay s i s p ri m a faci e u n reas o nab l e an d

i n ex cu s ab l e, b u t t hi s pres u m p ti o n i s s u bject t o r eb u t tal i f t h e p a r t

y

co mes fo rwa r d wi t h evi d en ce t o s h o w t h at t h e d el ay was n ei t h er

u n reas o n ab l e n o r i n ex cu s ab l e.

( C ita tion s an d p u n ct u at i o n o m i t t ed ; em p has i s s u p p l i ed .) Kel l

y v. Da ws o n C

ounty

, 282

Ga. 1 8 9

, 1 8 9 (6 4 6 SE2 d 5 3 ) (2 0 0 7 ). A t ri al co u rt ’ s d eci s io n wh et h er t o di s m i s s an

2ap p eal u n d er OCGA § 5 -6 -4 8 (c) i s rev iewed fo r ab u s e o f di scret io n

. ACCC In s

. Co

.

v. Pi z z a Hu t o f Amer i ca , 3 1 4 Ga. Ap p. 6 5 5 , 6 57 (7 2 5 SE2 d 7 6 7 ) (2 0 1 2 ).

On Decem

b er 1 3

, 2 01 9

, t h e Bo ard fi l ed t h e n o ti ces o f ap peal un d erl y i n g Cas e

Nos. A 21A 0204, A 21A 0 2 0 5

, an d A2 1 A0 2 0 6

, s t at i n g i n each n ot i ce t h at “ [t ] ran s cri p t s

o f ev i den ce an d p ro ceed in g s s h al l b e fi l ed fo r i n cl u s i o n i n t h e reco rd .” Fi v e m o n t h s

l at er, Tech no l o g y Sq u are fi l ed o n M ay 14

, 2 0 20 a m o t i o n t o d i s m i s s i n each o f t h o s e

t h ree cas es

, p o i n t i n g ou t t h at th e Bo ard h ad fi l ed n ei t h er a t ran s cri p t

, n or a m o t i o n fo r

an ex t en s i o n o f t i m e t o d o so p u rs u an t t o OCGA § 5 -6

- 3 9

. 1 A m o nt h aft erward

, o n

J u n e 1 7

, 2 0 2 0

, t h e Bo ard fi l ed i t s res p o ns i v e p l ead i n g

, read i l y ack n o wl ed g i n g t h at

“ t h e t ran scri pt was n o t t i m el y fi l ed an d no ex t en si o n was so u g h t ,” b u t p o s i t i n g t h at

t h o s e fact s d i d n o t m an dat e t h a t i t s ap p eal s b e d i s m i s s ed

. As t h e Bo ard cl ai m ed

,

ci rcu m s t an ces s urro u n d i ng t h e d el ay warran t ed t h e tr ia l c our t to e xe rci s e it s d i s cret i o n

an d d en y Tech n ol o g y Sq u are’ s d i s m i s s al m o t i o n s

. In part i cu l ar, t h e Bo ard ci t ed t h e

1 “ Al t h o u g h O CGA § 5 -6 -3 9 (a) (3 ) au t ho ri zes a t ri al co u rt t o ex ten d t h e t i m e

fo r fi l i n g t ran s cri p t s of t h e ev i d en ce an d p ro ceed i n g s on ap p eal

, OCGA § 5 -6 -3 9 (d )

req u i res t h at an ap p el l a n t m a k e a req ues t fo r an ex t en s i o n ‘ b efo re ex pi rat i on o f t h e

p eri o d fo r fi l i n g as o ri g i n al l y p res cri b ed o r as ex t en d ed b y a p e rm i s s i b l e p rev i ou s

o rd er.’ ” (Em

p h as i s o m i t ted .) ACCC In s. Co

. , 3 1 4 Ga. Ap p

. at 6 5 8 . Ho wev er, “ [t ] h e

fai l u r e t o ap p l y fo r an ex t en s i o n d o es n o t au to m at i cal l y co n v ert t h e del ay i n t o o n e

wh i ch fi t s al l o f t he co n d i t i o n s n eces s ary t o v es t t h e t ri al co u rt wi th t he d i s cret i o n to

d i s m i s s t he ap p eal .” B a ker v. S . R. Co ., 2 6 0 Ga. 1 1 5, 1 1 6 (3 9 0 SE2 d 5 76 ) (1 9 9 0 ).

3s t at ewi d e ju d i ci al em erg en cy t h at was d ecl ared i n res p o n s e t o t h e COVID-1 9

p an dem i c, an d at t ach ed t o i t s res p o n s i v e p l ead i n g co pi es o f t h e o rd ers effect i n g an d

ex t en d i n g s u ch d ecl arat i o n.

Th e t ri al co u rt co n du ct ed a h eari ng o n Tech n o l og y Sq uare ’s m o t i o n s

, 2 an d

s u b s eq u en t l y en t ered t h e t h ree i d en t i cal o rd ers co n t es t ed i n t h i s ap p eal

. Th erei n

, t h e

t ri al co u rt d et erm i n ed t h at “ [t ] h e t ran s cri p t was d u e t o be fi led n o l at er th an J an u ary

1 3

, 20 2 0 ,” t h at “ [d ] ue t o [t h e Bo ard ’ s ] i nad v ert en t m i s tak e, t h e t ran s cri p t

. . . was n ot

fi led o n t i m e an d n o ex t en s i o n was o bt ai n ed .” Th e t ri al co u rt wen t o n to fi n d t h at in

res p o n s e t o t h e “ u n preced en ted p u b li c h eal t h em erg en cy fro m t h e COVID-1 9

p an dem i c,” t h e Ch i ef J u s t i ce o f t h e Su p rem e Co u rt o f Geo rg ia had i s s u ed o n M arch

1 4

, 2 0 2 0 an O rd er Decl ari n g St at ewi de J ud i ci al Em erg en cy (“ Em erg en c y

Decl arat i o n ”), t h ereb y s us p en d i n g

, t o l l i n g

, ex t en d in g

, an d o t h erwi s e g ran t i n g rel i ef

fro m d ead l in es o r ot h er t i m e s ch ed ul es o r fi l i n g req u i rem en t s

. 3 Th e tri al co u rt fu rt h er

2 Th e p art ies h av e n o t cau sed a tran s cri p t o f t h e h eari n g o n t h e d i s m i s s al

m o ti o n s t o b e t ran s m i t t ed t o t h i s Co u rt . See OCGA 5 -6 -4 2

.

3 See g en eral l y Ha r

per v. S t a t e

, 3 1 0 G a. 6 79

, 6 7 9, n. 1 (8 5 3 SE2 d 6 45 ) (2 0 2 1 )

(reco g n i zi n g t h at “ o n M arch 1 4

, 2 0 20

, i n res p o n s e to t h e COVID-1 9 p an dem i c, Ch i ef

J u s t i ce M el t o n i s s u ed an Ord er Decl ari n g St at ewi de J u di ci al E m e r g en cy ” t h at

effect ed t o l l in g).

4fo u n d t h at wh i l e t h e Em erg en cy Decl arat io n (as ex t en d ed ) was s t i l l i n e f f e ct

, t h e

Bo ard h ad fi led t h e s ol e an t ici p at ed t ran s cri p t o n Ju n e 1 9

, 2 0 2 0

. Co ncl u d in g t h at t h e

B o a rd had “ [co m e] fo rward wi t h ev i d en ce reb ut t i n g t h e p res u m p t i o n th at t h e d el a y

i n fi l i n g t h e t ran scri p t was u n reas o n ab l e” an d t h at t h e d el ay was n o t i nex cu s ab l e, t h e

t ri al co u rt d en i ed Tech n ol o g y Sq u are’ s t h ree m ot i o n s t o d i s m is s

.

On ap p eal

, Tech n ol o g y Sq u are as s ert s t h at t h e Bo ard ad d u ced no evi d en ce at

t h e h eari n g o n t h e d i s m i s s al m o t i o n s as t o wh y t he fi l in g o f t h e t ran s cri p t was

d el ay ed

, o t her th an t o s h o w t h at o n M arch 1 4

, 2 0 20

, t h e Em erg en cy Decl arat i o n was

i s su ed an d th ereaft er ex t en d ed

. No t ab l y

, t h e t ri al co u rt reco un t ed i n i t s o rd er t h at “ [a] t

t h e o ral arg u m en t n o w i t nes ses were s w o rn an d n o ad di ti o n al d o cu m en t ary ev i d en ce

was s u b m i t t ed b y th e p art ies

. ” Fu rt h erm o re, Tech n o l o g y Sq uare p o i n t s ou t t h at ev en

b efo re t h e Em erg en cy Decl arat i o n was i s s u ed

, t h e 3 0 -d ay t i m e p eri o d fo r ti m el y fi l i n g

t h e t ran s cri p t o r t i m el y s eek i n g a ti m e ex t en s i o n h ad al read y el ap s ed by ab o u t 6 0

d ay s

. Tech n o l o g y Sq u are t h u s co n t en d s t h at

, becau s e th e Bo ard p ro v i d ed n o ev i d en ce

t o reb u t th e p ri m a faci e s h o wi n g o f u nreas on ab l e an d i n ex cu s ab l e d el ay fo r t h a t

ap p ro x i m at el y 6 0-d ay p eri o d o f t i m e, t h e t ri al co u rt h ad no b as i s t o co n cl ud e t h at t h e

p res u m p t i o n o f u n reas o n ab le an d i n ex cu s ab l e d el ay h ad b een reb u t t ed

. An d wi t h o ut

5an y s u ch b as i s

, Tech n ol o g y Sq u are cl ai m s

, t h e t ri al co u rt ’ s d eci s i o n s t o d e n y i t s

d i s m i s s al m o t i o ns co n s t i t u t ed an ab u se o f d i s cret i on

.

Hen ce, fo r t h e fl ag g ed 6 1 -d ay p eri o d

, 4 Tech n o l o g y Sq u are ch al l en ges t h e t ri al

co u rt ’ s fi n di n g s o n t h e s peci fi c i s s u es o f wh et h er t h e d el ay w a s r e a s o n ab l e an d

wh et h er t h e d el ay was ex cu s ab l e.

Al t h ou g h we rev i ew t h e t ri al co u rt ’ s d eci s io n [u p o n a d i s m i s s al m o t i o n

p u rs uan t to OCGA § 5 -6 -4 8 (c)] fo r an ab u s e o f d i s cret i on

, t h e t r i al

co u rt m u st m ak e fi n d i n g s o n t h es e i s s u es b efo re w e m a y d e t e rm in e

wh et h er i t s d is cret i o n was ab us ed

. Fai lu re t o m a k e t h es e fi n d i n g s

m an d at es t h at we v acat e t h e ord er d i sm i s si n g t h e ap p eal an d rem an d th e

cas e wi t h t h e d i rect i o n t h at fi n d i n g s o f fact b e en t ered o n t h es e i s s ues

.

(Ci t at i o n an d p u nct u at io n o m i t ted .) Po s t el l v. Al fa In s

. Co r

p

., 32 7 Ga. Ap p

. 1 9 4

, 1 9 5

(7 5 7 SE2 d 6 6 1 ) (2 01 4 ). As ex p l ai n ed b el o w

, t h e o r d e rs co nt es t ed i n t h i s cas e fal l

s h o rt of i n cl u d i n g req u i s i t e s up p o rt fo r t h e tri al co u rt ’ s d et erm i n at io n t h at t h e d el ay

– wh i ch n eces s ari l y i ncl u d es t h e 6 1 d ay s fl ag g ed b y Tech n o l o gy Sq u are

– was n ei t h er

4 Tech n ol og y Sq u are ch al l en g es t h e t i m e s p an t h at b eg an o n Jan u ary 13

, 2 0 2 0

(as ex ceed i n g t h e “ 3 0 day s aft er” t h e n o t i ces o f a p p eal w ere fi l ed o n Decem b er 1 3,

2 0 1 9 ) an d t h at en d ed o n March 1 4

, 2 0 2 0 (t he d at e t h e Em erg en cy Decl arat i o n w a s

i n i t i al l y i ss u ed ). See Kel l

y

, 2 8 2 Ga. at 1 8 9 (“ [T] h e ap p el lan t s h al l cau s e t h e tran s cri pt

t o b e prep ared an d fi l ed wi t h in 3 0 d ay s aft er fi li n g o f t he n o ti ce o f ap p eal .”) (ci t at i o n

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

6u n reas o nab l e n o r i n ex cu s ab l e. 5 S e e g en eral l y ACCC In s. Co

. , 3 1 4 Ga. A p p

. at 6 5 8

(“ W h et h er a d el ay is i n ex cu s ab l e, an d w h et h er i t i s u n reas o n ab l e, are s ep arat e a n d

d i s t i n ct q u es t i on s .”).

(a) W e t urn t o t h e t ri al co u rt ’ s d et erm in at i o n t h at t he del ay was n ot

u n reas o nab l e. As t h i s Co u rt h as reco g n i zed

,

Th e t h res h ol d q u es t i o n o f wh et h e r t h e d el ay was u n reas o n ab l e refers

p ri n ci p al l y t o t h e l en gt h an d effect o f t h e d el ay . Del ay i s u n reas o n ab l e

wh ere i t m ay affect an ap p eal by : [i ] d i rect l y preju d ici n g t h e p os i t i o n o f

a p art y by al l o wi n g a n i nt erm ed iat e ch an g e o f co n d i t i o ns o r o t h erwi s e

res u lt i n g i n i n eq u i t y ; o r [i i ] cau s i n g t h e ap peal t o be s t al e, s u ch as

, b y

d el ay i n g ju s t di sp o si t i on o f t he cas e, b y prev en t i n g p l acem en t o f th e

cas e o n t h e earl i es t po s s i b l e ap p el l at e co u rt cal en d ar, o r b y del ay i n g th e

d o ck et i n g o f t h e ap p eal an d h eari n g o f t h e cas e b y an ap p el l at e co u rt

.

(Ci t at i o n an d p u n ct uat i o n o m i t ted .) Mer cer v. Mu n n

, 3 21 Ga. Ap p. 7 2 3

, 7 2 6 (1 ) (7 4 2

SE2 d 7 4 7) (2 0 1 3). In ad d res si n g t h e fo reg o i n g

, t h e t ri al co u rt reci t ed i n i t s o rd er,

[Th e Bo ard ] cam e fo rward wi t h ev id en ce reb u tt i n g t h e p res u m p t i o n t hat

t h e del ay was u nreas o nab l e b y de m o n s t r a t i n g t o t hi s [c] o u rt t h at th e

5 W e n o t e t h a t wh i le t h e t ri al co urt ’ s o rd ers el ab o rat ed o n d el ay “ d u e t o t h e

COVID-1 9 p an d em i c an d t h e res u l ti n g [Em erg en cy Decl arat io n (as ex t en ded )] ,” t h e

o rd ers d i d n o t at t ri b u t e t h o s e ci rcu m s t an ces as cau s i n g d el ay d u ri n g t h e p reced i n g 6 1

-

d ay p eri o d fl ag g ed b y Tech n o l o g y Sq uare o n a p p e al

. Gi ven Tech no l o g y Sq u are’ s

ch al l en g e o n ap p eal , o ur fo cu s i s o n t h e 6 1 d ay s.

7u n t i m el y fi li n g w as n o t un reas o nab l e i n t h at (1 ) [Tech n o l o g y Sq u are]

h as n o t b een d i rect ly p reju d i ced as t h er e h a v e b een n o ch an g e o f

co n d i t i o n s o r i neq u i t y as a res u l t ; an d (2 ) i t h as n o t cau sed t h e ap peal t o

b e s t al e.

(i ) Reg ard i n g i t s d et erm i nat i o n t h at “ [Tech n o lo g y S qua r e ] ha s n ot b een d i rect l y

p reju d i ced as t h ere h av e b een n o ch an g e o f co nd i t io n s o r i n eq ui t y as a res u l t ” o f t h e

d el ay , t h e t ri al co urt reas o n ed (t h en reaffi rm ed ),

Nei t her p art ies ’ p o si t i on o r co n d i t i o n h as ch an g ed s in ce t he b eg i n n i n g

o f t h i s m at t er.

. . [Tech no l o g y Sq u are] co n t i n u es t o m ai n t ai n t h ro u g h o u t

t h i s l i t i g at i o n t h at i t s h ou l d b e ex em p t fro m t ax at io n an d [ t h e B o ard ]

m ai n t ai n s i t s p o s i t i o n th at [Tech n o l o gy Sq uare] s h o u l d b e t ax ab le. T he

i n t erm ed i at e co n d it i o n s of [Tech n o lo g y Sq u are] h av e n o t ch an g ed

, an d

s h o u l d n o t ch an g e, u n t i l t h i s m at t er h a s b e e n r es ol v ed o n t h e m eri t s at

t h e ap p el lat e co u rt lev el

. Th erefo re, b ecau s e th e co n d i t i o n s o f b o t h

p art i es rem ai n st at us qu o

, t h ere h as been n o p reju d i ce b y an i n t erm ed i at e

ch an g e o f co n d i t i o n s as a res u l t o f t h e del ay o f t h e fi l i ng of th e

t ran s cri p t

.

Bu t t h e m ere fact th at t he o p p o s in g s i d es m ai n t ai n th ei r res pect i v e p o s i t i o n s as

t o wh et her t h e real es tat e was ex em pt fro m ad val o rem t ax at i o n d o es n o t al o ne an s wer

wh et h er th e 6 1 -d ay d e l a y “ m a y affect [t h e] ap p eal by

. . . d i rect l y p reju d i ci n g t h e

p o s i t i on o f a p art y b y al l o wi n g an i n t erm ed i at e ch an ge o f co n d i t i o n s o r o t h erwi s e

8res u l ti n g i n i n eq u i t y .” (Ci tat i o n an d p u n ct u at i o n o m i t t ed .) Mer cer

, 3 21 Ga. Ap p . at

7 2 6

. In d eed

, m ai n t ai ni ng t h e p o s i t i o n t ak en i n t h e t ri al co u rt i s g en eral l y a

p rereq u i s i t e t o h av i n g a p art y ’ s arg u m en t (s ) h eard o n ap p eal . “ To co n s i d er t h e cas e

o n a co m p l et el y d i fferen t b as i s fro m t h at p res en t ed b e l o w w o u l d b e co n t rary t o t h e

l i ne o f cas es ho l d i n g

, ‘ H e m u s t s t an d o r fal l u p o n t h e p o si t io n t ak en i n t h e tri al co u rt .’

Fai rn es s t o t h e t ri al co u rt an d t o t h e p art ies d em an d s t hat l eg al i s s u es b e as s ert ed i n

t h e t ri al co u rt .” (Ci tat i o n s an d p u n ct u at i o n o m i t t ed .) Pf ei f f er v. G a

. Dep t

. o

f Tr a n sp

. ,

2 7 5 Ga. 8 2 7

, 8 2 9 (2 ) (5 7 3 SE2 d 3 8 9 ) (2 0 0 2). 6 T h e o rd er t h u s s h o ws t h at t h e t ri al

co u rt erred b ecau s e i t n ei t h er en g ag ed i n th e pro p er an al y si s i n ad d r e s s i n g wh et h er

Tech n o l o g y Sq u are’ s p o si t io n was p reju d i ced

, n o r o th erwi se s et o u t fi n d in g s o f fact

t o s u p po rt i t s rep eat ed s u m m ary reci tat i o n s (d es p i t e reco u n t i n g t h at “ [t h e Bo ard ]

cam e fo rw a r d wi t h ev i d en ce reb ut t i n g t h e p res u m p ti on t hat t h e del ay was

u n reas o nab l e”). See Gr u n er v. Th a cker , 3 20 Ga. Ap p . 1 4 6

, 1 4 8 (1 ) (7 3 9 SE2 d 4 4 0 )

(2 0 1 3) (ex p l ai ni n g t h at

, wh en ad d res s i n g a m o t io n t o d i s m i s s p u rs u an t t o OCGA §

6 See g en eral l y S

a tu r da y v. S a t u r d ay

, 2 2 4 Ga. 2 3 6

, 2 3 9 (1 6 1 SE2 d 5 0 9 ) (1 9 6 8 )

(“ A cl ai m m ad e o r p os i t i o n t ak en i n a fo rm er act i o n o r j u d ici al p ro ceed in g g en eral l y

es t o p s a p art y t o m ak e an in co n s i s t en t cl ai m o r t o t ak e a c o n f l i ct i n g p o s i t i o n i n a

s u b s eq u en t act io n o r ju d i ci al p ro ceed i n g, t o t h e p reju d i ce o f t he ad v ers e p art y .”).

95 -6 -4 8 (c), a t ri al co u rt errs b y no t en g ag i n g i n th e p ro per an al y si s an d / or n o t m ak i n g

t h e req u i s i t e fi n di n g s o f fact ).

(i i) Reg ard i n g i t s d et erm i n at i o n t hat “ t h e d el ay d i d n o t cau se t h e ap p eal to

b eco m e s t al e,” t he t ri al co u rt reas o n ed

,

Bas ed o n t h e ev i d e n c e p res en t ed

, as o f M arch 14

, 2 0 2 0

, al l s t at u t e o f

l i m i t at i o n s a n d d e ad l i nes were to l led th ro u gh J u l y 1 4, 2 02 0 .[ 7 ] It i s

u n k n o wn wh en t h e cas e wo u l d h av e b een d o ck et ed an d i f i t wo u l d h av e

b een d o ck et ed d u ri n g th at s am e t erm

. . . . Acco rd i n g ly

, t h i s Co u rt fi n d s

t h at t h ere ex is t s n o d is cern i bl e d el ay i n d o ck et i n g o f t h e reco rd i n th e

ap p el l at e co u rt an d p rev en t i n g an ap p el l at e d eci s io n o n th e m eri t s at th e

earl i es t po s si b le d at e.

Fo cu s i n g o n t h e effect s o f t h e E m erg en cy Decl arat i on (as ex ten d ed ), t h e t ri al

co u rt ’ s o rd ers fai l ed to ad d res s o r t o m ak e an y fi nd i n g s as t o t h e ex t en t t o w h i ch t h e

p reced i n g 6 1-d ay d el ay m ay h av e “ cau s [ed ] t h e ap p eal t o b e s t a l e

, s uch as

, by

d el ay i n g ju s t d i s p o s i t i o n o f th e cas e, b y p rev en ti ng p l acem en t o f t h e cas e o n t h e

earl ies t p o s s i bl e ap p el lat e co urt cal en d ar, o r b y d el ay i n g t h e d o ck et i n g o f t h e ap p eal

an d h eari n g o f t h e cas e b y an ap p el l at e co u rt .” (Ci t at i o n an d p u n ct u at i o n o m i t t ed .)

Mer cer

, 3 2 1 G a. Ap p

. at 7 2 6

. Sp ecu l at io n i n t h at reg ard is n o t a v i ab l e s u b s t i t u t e fo r

7 Th e Em erg en cy

Decl arat i o n h as s i n ce b een ex t en d ed m u l t i p le t i m es

.

10s u ch fi n di n g s. Acco rd Newt on v. Fr eema n

, 3 5 3 Ga. Ap p

. 70 4

, 70 9 (1 ), n

. 9 (8 3 9 SE2 d

2 0 3 ) ( 2 0 2 0 ) (co ll ect i n g cas es t h at as cert ai n ed wh et h er v ary in g d el ay s h ad affect e d

d o ck et i n g i n ap p el l at e co u rt ); ACCC In s

. Co

. , 3 1 4 Ga. Ap p

. at 6 58 -6 5 9 (reject i n g b are

as s ert i o n t h at p rep arat i o n o f t h e ap p el l at e reco rd wo u l d h av e i n ev it ab l y b een d el ay ed

s i gn i fi can t l y b ecau s e o f “ a m at ern it y l eav e wi t h i n t h e t ri al co u rt ’ s ap p eal s di v i s i o n,”

wh ere t h e ev i d en ce d i d n o t s h o w t o w h at ex t en t t h e m at ern it y leav e im p ai red t h e

cl erk ’ s ab i l i t y to p ro m

pt l y p rep are reco rd s o n ap p eal ; n o t in g fu rt h er t h at O CGA § 5

-

6 -4 3 (a) req u i red th e cl erk t o t ran s m i t t h e reco rd t o t h e ap p el l at e co urt wi t h i n fi v e

d ay s o f recei v in g i t ).

Th e ord er t h u s s ho ws t h at t h e t ri al co u rt erred becau s e i t n ei t h er en g ag ed i n t h e

p ro p er an al y s i s to ad d res s wh et h er t h e 6 1 -d ay d el ay h ad cau sed th e ap p eal t o b eco m e

s t al e, n o r o th erwi s e s et o u t an y fi n d i ng s of fact p ert ai n i n g th eret o (d es p i t e reco u n t i n g

t h at “ [t h e Bo ard ] cam e fo rward wi t h ev i d en ce” t hat “ i t h as n o t cau s ed t h e ap p eal t o

b e s t al e”).

. See Gr u n er

, 3 20 Ga. Ap p

. at 1 4 8 (1 ); Pi s t a cch i o v. Fr a s s o

, 3 0 9 Ga. Ap p.

5 8 3

, 5 8 4 (7 1 1 SE2 d 9 8) (2 0 1 1 ) (v acat i n g ju d g m en t an d rem an d i n g c a s e

, wh ere t h e

t ri al co u rt ’ s o rd er l ack ed ex p res s fi nd i n g o n t h res ho l d i s s u e o f wh et her t h e d el ay was

u n reas o nab l e).

11(b ) M ov i n g o n t o t h e i ss u e wh et h er t h e d el ay was i n ex cu s ab l e, th e tri al co u rt

reas on ed i n i ts o rd ers

,

Becau s e t h i s [c] ou rt h as d et erm i n ed th at t h e d el ay was no t u n reas o nab l e,

t h i s [c] o u rt d o e s n o t h av e t o d et erm in e i f t he del ay was i n ex cu sab l e.

H o w e v e r

, at [t h e h eari n g o n t he d i s m i s s al m o t i o n s ]

, [t he Bo ard ] d i d

s h o w reb u tt ab l e e v i d e n c e t h at t h e d el ay was n o t i n ex cu s ab l e b y

ad m i t t i n g t o t h i s [c] o urt th at th e u nt i m el y fi l i n g of t h e tran s cri p t was d ue

t o h u m an erro r cau s i n g an i n ad v ert en t m is t ak e. Fi n di n g no p reju d i ce t o

[Tech n o l o g y Sq u are]

, t h i s [c] o u rt fi n d s t h at t he d el ay was n o t

i n ex cu s ab l e.

Gi v en o u r h o l d i n g s i n D i v i s i o n 1 (a), s u p ra, t h i s reas o ni n g i s u n av ai li n g . See

Gr u ner

, 3 2 0 G a. A p p

. at 1 4 8 (1 ); an d s ee g en eral ly Ja cks o n v. Beech Ai rcr a f t Co rp

.,

2 1 3 Ga. Ap p

. 1 7 2

, 1 7 3 (4 4 4 SE2 d 3 5 9) (1 99 4 ) ( r e m a nd i n g cas e b ecau s e tri al co u rt

fai l ed t o ru l e affi rm at iv el y as t o wh et h er, i n t er al i a, t h e u n reas o n ab l e d e l a y was

ex cu sab le).

(c) Du ri ng o ral arg u m en t b efo re t h i s Co urt

, t h e Bo ard ’ s co u n s el ci ted Jen ki n s

v. Ed el h er t z

, 2 7 2 Ga. 4 8 0, 48 1 (5 3 2 SE2 d 94 ) (2 00 0 ), in p ro fferi n g t h e g en eral

p ri n ci p l e t h at wh ere n o t ran s cri pt i s p ro v i d ed fo r ap pel l at e rev i ew, 8 the ap p el l at e co u rt

m u st pres u m e th at t h e t ri al co u rt ’ s fact u al fi n d i ng s are co rrect

. Su ch p ri n ci p l e res t s

8 See fo o t n o t e 2 , s u p ra.

12o n t h e p res u m p t i o n o f reg u l ari t y o f co u rt p ro ceed i ng s

. See Reed v. Reed

, 2 9 5 Ga. 5 7 4,

5 7 8 (2 ) (7 6 1 SE2 d 3 26 ) (2 0 1 4 ) (“ In acco rd an ce wi t h t h e p res u m p t i o n o f t h e reg u l ari t y

o f co u rt p ro ceed i ng s

, w e m u s t a s s u m e i n t h e ab s en ce o f a t ran s cri pt t h at t h ere was

s u ffi ci en t co m

p et en t ev i d en ce t o s u p p o rt t h e tri al co u rt ’ s fi n d i n g s .”) (ci t at i o n a n d

p u n ct u at i o n o m i t t ed ); Da vi s v. Bu s hn el l

, 2 4 5 Ga. A p p

. 2 2 1

, 2 2 3 (5 3 7 SE2 d 4 7 7 )

(2 0 0 0) (“ [I] n t he ab s en ce o f a co n t rary s ho wi n g

, th e tri al co u rt wi l l b e p res u m ed to

h av e fo l l o wed t h e l aw.”)

W e d ecl i n e t o em

p l o y t h e g en eral p ri n ci pl e i n t h i s cas e fo r two reas o n s

. Fi rs t

,

as we n ot ed ab o v e, t h e t ri al co u rt ’ s o rd ers each s t at e t h at “ [a] t t h e o ral arg u m en t [o n

Tech n o l o g y Sq u are’ s d i s m i s s al m o ti o n s,] n o wi t n es s es were s wo rn an d n o ad d i t i o n al

d o cu m en t ary ev i d en ce was su b m i t t ed b y t h e p art i es .” An d s eco n d, i n t h e i n s t an t cas e,

“ a l ack o f m an dat o ry w ri t t en fi n d i n g s o v erco m es t h e pres u m p t i o n o f reg u lari t y

. Ev en

p res u m i n g t h e ev i d en ce su p p o rt ed t h e t ri al co u rt ’ s act i o n s

, w e m u s t fi rs t h av e t h e

req u i r e d f

i n d i n g s o f fact fo r rev i ew s o t h at we k n o w t h at t h e co u rt co n si d ered t h e

co rrect fact o rs in ex erci s in g i t s d i s cret i o n .” (Ci t a t i o n s an d p u n ct u at i o n o m i t t ed .)

S p u r lo ck v. Dep t

. of

Hu ma n Res o u r ces

, 2 8 6 Ga. 5 12

, 5 1 5 (3 ) (6 9 0 SE2 d 37 8 ) (2 0 1 0 );

s ee Ro g er

s v. No r r i s

, 26 2 G a. Ap p

. 8 5 7

, 8 5 8 (1 ) (5 8 6 SE2 d 7 4 7 ) (2 0 0 3 ) (“ Ev en

p res u m i n g t h e ev i d en ce su p p o rt ed t h e t r i al co u rt ’ s act i o n s

, we m u s t fi rs t h av e t h e

13req u i red fi n d i n g s o f fact fo r rev i ew s o t h at we kn o w t h a t t h e co u rt co n si d ered t h e

co rrect fact o rs i n ex erci s i n g i t s d i s cret i o n .”); Ga

. Dep t

. o f Hu ma n Res o u r ces v.

Pa t i l lo

, 1 9 4 Ga. Ap p

. 2 7 9

, 2 7 9 (3 9 0 SE2 d 4 3 1) (1 9 9 0 ) (rev ers i n g t h e ju d g m en t an d

rem an di n g t h e cas e fo r req u i s i t e fi n d i n g s

, b ecau s e d es p i t e t h e p art i es ’ “ nu m ero u s

reco rd an d l eg al ci t at i o n s reg ard i n g wh at fact s co n s t i t u t e a n u n reas on ab l e an d

i n ex cu s ab l e del ay

, . . . t h e cru ci al p oi n t i s t h at t he t ri al co u rt m u s t m ak e s u ch fi n d i ng s

[o n t h o s e i s s u es ] ”). Acco rd in g l y , t h e p ro ffer b y t h e Bo ard ’ s co u n s el i s u n av ai l i n g

.

(d ) Becau s e t h e o r d e r s r e f l e ct t h at t h e t ri al co u rt fai l ed to p ro p erl y an al y ze

wh et h er t h e 6 1-d ay d el ay w as r e a s o n a b l e an d ex cu s ab l e an d o t h erwi s e fai l ed to

i n c l u d e req u i s it e fi n di n g s of fact

, w e v acat e th e o rd ers an d rem an d t h e cas e f o r

p ro ceed in g s n o t i nco n s i s t en t wi t h t h i s op i n i o n

. See Ba ker v. S

. R. Co

. , 2 6 0 Ga. 1 1 5,

1 1 6 (3 9 0 SE2 d 5 7 6 ) (1 9 9 0 ) (rem an d i n g cas e fo r fu rt h er act i o n

, wh ere t h e t ri al co urt ’ s

o rd er fai l ed t o acco u nt fo r al l co n d i t i o n s req u ired t o v es t i t wi t h d i s cret i o n t o ru l e o n

t h e m o t i o n t o d i s m is s u n d er O CGA § 5 -6 -4 8 (c)); Ga

. Dep t

. o f Hu ma n Res o u r ces

,

1 9 4 Ga. Ap p

. at 2 7 9 (“ T h e fai l ure t o as cert ai n t h e reas o n ab l en es s an d ex cu sab l en es s

o f t h e d el ay m an d at es a rev ers al o f t h e o r d e r a n d a rem an d w i t h i n s t ru ct i o n t h at

fi nd i ng s b e m ad e o n t h es e i s s u es .”); s ee al s o Da l t o n v. V o

, 2 2 4 Ga

. A p p

. 3 8 2,

143 8 2 -3 8 3 (4 8 0 SE2 d 3 7 7 ) (1 9 9 7 ) (v acat i n g t h e d i s m is s al o rd er an d rem an di n g t h e cas e

t o t he t ri al co u rt , wh ere t h e t ri al co u rt fai l ed t o m ak e t h e req u i s i t e fi n d in gs ).

W e ex p res s n o o p i n io n as t o t h e o u t co m e o f t h i s cas e. In d eed

, as set o u t ab o ve,

OCGA § 5 -6 -4 8 (c) pro vi d e s t h a t “ t h e t ri al co u rt ma y

. . . ord er t h at t h e ap p eal b e

d i s m i s s ed wh ere t h ere h as b een an u n reas o n ab le d el ay i n t he fi l i n g o f t h e t ran s cri pt

an d it i s s h o wn t h at t h e d el ay i s i n ex cu s ab l e an d was cau sed b y s u ch p art y .”

(Em p h as i s s up p l i ed .) S e e C

a r t l ed g e v. Mo n t a n o

, 3 2 5 Ga. Ap p

. 32 2

, 3 3 0 (3 ) (7 5 0

SE2 d 7 7 2 ) (2 0 1 3 ) ( “ [I] n co ns t ru i n g t h e l an g u ag e o f a s t at u t e, th e wo rd ‘ s hal l ’

o rd i n ari ly d en o t es co m

m an d an d n o t p erm i ss i o n

, wh ereas ‘ m ay ’ o rd i n ari l y d en o t es

p erm i s s i o n an d n o t co m

m an d.”) (ci t at io n an d pu n ct u at i o n o m i t t ed ). An d as t h i s Co u rt

h as recen t l y

reco g n i zed

,

In o rd er fo r a t ri al co u rt t o d i s m i s s an ap p eal fo r u n reas o n ab le del ay i n

t h e fi l i n g o f t h e t ran s cri p t o r i n t h e t ran s m i s s io n o f t h e reco rd

, OCGA §

5 -6 -4 8 (c) “ req u i res t h e t ri al co u rt t o det erm in e t h e l en gt h o f t he d el ay

,

t h e reas o n s fo r t h e del ay

, wh et h er t h e ap peal i n g p art y cau s ed t h e d el ay

,

an d wh et h er t h e d el ay was i n ex cu s ab l e, an d t h en t o ex erci s e d i scret i o n

i n d eci d in g wh et h er t o d i s m i s s t h e ap p eal .”

(Em p h as i s s u p p l i ed .) Gr u n er

, 3 2 0 Ga. Ap p. at 14 8 (1 ), q u o ti ng Pr o p s t v. Mo r

g a n

,

2 8 8 Ga. 8 6 2

, 8 6 3 (7 0 8 SE2 d 2 91 ) (2 0 1 1).

15Ca s e No s. A2 1A0 2 0 4 , A2 1 A 0 2 0 5, a n d A2 1 A0 20 6

2

. Gi v en o u r h o l d i n g i n Di v i s i o n 1, s u p ra, w e d o n o t reach t he cl ai m s o f erro r

en u m erat ed b y

t he Bo ard i n t h es e cas es , an d t he cas es are t h u s rem an d ed

.

Up o n t h e t ri al co urt ’ s di s p o s it i o n o f th e t h ree m o t i o n s u nd erl y i n g Cas e No

.

A2 1 A0 35 7

, ei t h er p ar t y m a y ap p eal an ad v ers e ru l i n g t o t hi s Co u rt fo l l o wi n g t h e

p ro ced ures o u tl i n ed i n OCGA § 5 -6 -3 0 et s eq

. See Pet er s o n v. Bea s ley

, 27 4 Ga. 8 8 2,

8 8 2 (5 61 SE2 d 4 2 9 ) (2 0 0 2) (p ro v i d in g t h at

, u po n rem an d

, t h e t ri al co u rt s h al l en t er

fi nal o rd er, aft er w h i c h an y p art y m ay ap p eal to ap p el lat e co urt fo l lo wi n g t h e

p ro ced ures o u t l i n ed i n OCGA § 5 -6 -3 0 et s eq

. ).

In ad d i t i o n

, “ [t h e Bo ard ] s h al l h av e 30 d ay s fro m t h e d at e [t h e t ri al co u rt en t ers

o rd er(s ) o n Tech n ol o g y Sq u are’ s d i s m i s s al m o t i o n (s )] i n wh i ch t o refi l e [t h e Bo ard ’ s ]

n o t i ce[ s ] o f ap p eal

, an d u p o n t h e fi l i n g o f s am e, t h e [res p ect i v e] cas e[s ] m ay b e

t ran s m i t t ed t o t h i s Co u rt fo r d o ck et i n g as [ ] n ew ap p eal [s ] .” Hi l l v. Bd

. o f Reg en t s of

t h e Un i v. S

ys . o f Ga ., 3 4 6 Ga. Ap p. 8 3 0 , 8 32 (8 1 6 SE2 d 2 9 6 ) (2 0 1 8 ).

Ca s e No s

. A 2 1 A0 20 4

, A 2 1 A 0 2 0 5

, a n d A2 1 A 0 2 0 6 r ema n d ed wi th d i r ect i o n.

Ju d gmen t va ca t ed a n d ca s e r ema n d ed wi th d ir ect i on i n Ca s e No

. A 2 1 A0 3 5 7

. Mi l l er

,

P. J., a n d Go b ei l , J., co ncu r

.

16