ANDREWS, Judge.
Peachtree Doors, Inc. appealed to the Hall County Board of Equalization from the ad valorem tax assessment of the Hall County Board of Tax Assessors, which placed a value of $5,521,110 on machinery and equipment of Peachtree Doors for 1992. The Board of Equalization reduced the valuation by 11 percent. Pursuant to OCGA § 48-5-311 (f) (1), the Board of Tax Assessors sought to appeal the decision of the Board of Equalization to the Hall County Superior...
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