BOARD OF TAX ASSESSORS v. CLARY

63136, 63137.

161 Ga. App. 828 (1982)

290 S.E.2d 110

BOARD OF TAX ASSESSORS OF WAYNE COUNTY v. CLARY; and vice versa.

Court of Appeals of Georgia.

Rehearing Denied March 29, 1982.


Attorney(s) appearing for the Case

Alvin Leaphart, Walden G. Housman, Jr., for appellant.

Marson G. Dunaway, Jr., Richard D. Phillips, for appellee.

H. Perry Michael, Senior Assistant Attorney General, James C. Pratt, Assistant Attorney General, amicus curiae.


SOGNIER, Judge.

Sam Clary appealed a decision of the Board of Tax Equalizers of Wayne County regarding the ad valorem taxes on his property to the Superior Court pursuant to Code Ann. § 91A-1449 (f) (2) (3). Clary challenged the individual assessment of his property and the uniformity of the 1979 Wayne County Tax Digest. After a jury trial, the trial court ordered the adjustment of the fair market value and legal assessment of three tracts of Clary's property...

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