The number of appeals represents 11.58 percent of the total parcels, and the value is 8.25 percent of the total digest.
In a Friday filing in Fulton Superior Court, county attorney Patrise Perkins-Hooker said the county will not be able to pay salaries and debts or maintain its credit rating unless the court steps in and allows it to collect enough taxes to keep operating.
In addition to Fulton County, approval of the petition would allow all Fulton cities, school systems and community improvement districts to collect property taxes. A hearing will be set later this month.
Last year, a judge allowed Fulton County and other government entities to begin collecting taxes under a similar order, after the state Department of Revenue rejected the county's tax digest. Fulton officials had frozen residential property values at the previous year's levels in response to resident pushback of high values, but the department questioned the legality of the move.
The 2017 tax digest still has not been approved.