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FLAMBEAU CORP. v. MORGAN BD. OF TAX ASSESSORS

No. A99A0412.

520 S.E.2d 275 (1999)

238 Ga. App. 812

FLAMBEAU CORPORATION v. MORGAN COUNTY BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

July 1, 1999.

Attorney(s) appearing for the Case

Zimmerman & Associates, James G. Killough, Atlanta, for appellant.

Lambert & Roffman, Allan R. Roffman, Marvin J. Reitman, Jr., Madison, Hulsey, Oliver & Mahar, Thomas L. Fitzgerald, Gainesville, for appellee.

Thurbert E. Baker, Attorney General, Daniel M. Formby, Deputy Attorney General, Warren R. Calvert, Assistant Attorney General, Michael P. Ludwiczak, amici curiae.

RUFFIN, Judge.

Unhappy with the Morgan County Board of Tax Assessors' valuation of its personal property for tax purposes, Flambeau Corporation appealed its assessment to the county board of equalization, which lowered the assessment. The Board of Tax Assessors (the Board) then filed a de novo appeal to the superior court pursuant to OCGA § 48-5-311(g). Following a jury trial, the jury valued Flambeau's machinery and equipment at $8,366,500, the amount proposed...

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