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DOUGHERTY COUNTY TAX ASSESSORS v. BURT &c. CO.

39005, 39006.

250 Ga. 467 (1983)

298 S.E.2d 502

DOUGHERTY COUNTY BOARD OF TAX ASSESSORS v. BURT REALTY COMPANY. DOUGHERTY COUNTY BOARD OF TAX ASSESSORS v. BURT COMPANY.

Supreme Court of Georgia.

Rehearing Denied January 25, 1983.

Attorney(s) appearing for the Case

Lee & Davis, C. Nathan Davis, for appellant. Hilliard P. Burt, for appellees.

HILL, Chief Justice.

Burt Realty Company and the Burt Company are corporations which develop residential property and own multiple residential building lots in Dougherty County which they hold solely for purposes of resale. Being dissatisfied with the 1981 valuation of their property, they filed a complaint with the Board of Tax Assessors. The property owners contended that the appraised values of their properties exceeded...

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