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HODSDON v. DUCKETT

51143, 51144, 51145.

135 Ga. App. 922 (1975)

219 S.E.2d 634

HODSDON v. DUCKETT et al. HODSDON et al. v. DUCKETT et al. COMMERCE DEVELOPMENT COMPANY, INC. v. DUCKETT et al.

Court of Appeals of Georgia.

Decided September 30, 1975.

Attorney(s) appearing for the Case

L. Eddie Benton, Jr., for appellants.

Griggs & Butterworth, Joseph A. Griggs, for appellees.

WEBB, Judge.

Appellants here are taxpayers who filed their notices of appeal to the superior court from the real estate assessments of the Banks County Board of Tax Equalization. Code Ann. § 92-6912 (6). The three appeals were consolidated and tried before a jury. Appellants presented evidence of the fair market value of the parcels and rested, and appellee tax assessors presented no evidence.

The court charged the jury: "Well if you find, upon

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