Upon the valuation and assessment of the taxpayer's personal property for 1976 it filed an appeal to the county board of equalization. That board ruled that the assessment placed upon the property by the board of tax assessors was fair and equitable and held that the value was to remain for the taxable year 1976.
Within 30 days from the date on which the decision of the board of equalization is mailed the taxpayer may appeal to the superior court of the county in which the property lies. This appeal shall be effective "by filing with the county board of tax assessors a written notice of appeal . . . The notice of appeal shall specifically state the grounds for appeal. The notice . . . shall be filed within 30 days from the date on which the decision of the local board of equalization is mailed . . . The county board of tax assessors shall certify the notice of appeal, any other papers specified by the appellant, including the staff information from the file used by either the board of tax assessors or the board of equalization, all of which papers and information shall become a part of the record on appeal to the superior court, to the clerk of the superior court." Code Ann. 92-6912 (as amended by Ga. L. 1973, pp. 709, 710; 1974, pp. 609, 610).
Here no notice of appeal was filed with the county board of tax assessors but, instead, the taxpayer filed his appeal directly in the superior court. A motion to dismiss the appeal was filed, heard and the action dismissed. Taxpayer appeals. Held: