Lyle v. Chilivis

Full title: LYLE v. CHILIVIS

Court: Court of Appeals of Georgia

Date published: Jan 27, 1977

232 S.E.2d 633 (Ga. Ct. App. 1977)

232 S.E.2d 633

Opinion

53174.

ARGUED JANUARY 10, 1977.

DECIDED JANUARY 27, 1977.

Tax assessment. Clayton Superior Court. Before Judge Miller.

Terry A. Lyle, pro se. Arthur K. Bolton, Attorney General, Lauren O. Buckland, R. Douglas Lackey, Assistant Attorneys General, for appellee.

SHULMAN, Judge.

After a tax assessment by the State Revenue Commissioner, the appellant herein sought an appeal to the Superior Court of Clayton County. He did not, however, meet the jurisdictional prerequisites of the appeal set forth in Code Ann. § 92-8446. The court thereupon granted the commissioner's motion to dismiss the appeal for lack of jurisdiction. From this dismissal the appellant presents eight enumerations of error. Each enumeration is grounded on either the original assessment or the court's dismissal of the appeal. Because it is clear that the appellant did not conform to the jurisdictional requirements of Code Ann. § 92-8446, the court properly dismissed his appeal. Lee v. Chilivis, 234 Ga. 255 ( 215 S.E.2d 256); Undercofler v. Ernhardt, 111 Ga. App. 598 ( 142 S.E.2d 317). The enumerations are without merit.

Judgment affirmed. Quillian, P. J., and Stolz, J., concur.

ARGUED JANUARY 10, 1977 — DECIDED JANUARY 27, 1977.