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HAWKINS v. GRADY COUNTY BOARD OF TAX ASSESSORS

A89A0371, A89A0372.

192 Ga. App. 416 (1989)

385 S.E.2d 305

HAWKINS et al. v. GRADY COUNTY BOARD OF TAX ASSESSORS. STODDARD v. GRADY COUNTY BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

Rehearing Denied July 21, 1989.

Attorney(s) appearing for the Case

Loftiss, Van Heiningen & Ward, J. Patrick Ward, for appellants.

Porter & Lehman, Thomas L. Lehman, for appellee.

McMURRAY, Presiding Judge.

H. L. Stoddard and the Maryann and Otis P. Hawkins Trust ("the Trust") are property owners and tree farmers in Grady County, Georgia. In 1985 Stoddard returned his 986-acre tract of land for ad valorem taxes at a market value of $112,400 and the Trust returned its 1,806.36-acre tract of land at a market value of $315,900. The county board of tax assessors raised Stoddard's value to $815,050 and the Trust's value was raised to $1,431,000...

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