STEPHENS COUNTY TAX ASSESSORS v. SHIRLEY

No. A03A1110.

589 S.E.2d 263 (2003)

263 Ga. App. 743

STEPHENS COUNTY BOARD OF TAX ASSESSORS v. SHIRLEY et al.

Court of Appeals of Georgia.

Reconsideration Denied October 23, 2003.

Certiorari Denied February 16, 2004.


Attorney(s) appearing for the Case

Clifton, Sanders & Smith, Russell W. Smith, Toccoa, for appellant.

McClure, Ramsay, Dickerson & Escoe, Allan R. Ramsay, Larry L. Hicks, Toccoa, for appellee.


PHIPPS, Judge.

The Stephens County Board of Tax Assessors appeals the trial court's award of attorney fees and costs to taxpayers who challenged the assessment on their improved real property. For reasons that follow, we reverse.

OCGA § 48-5-311(g)(4)(B)(ii) provides for an award of attorney fees and costs to a taxpayer "[i]f the final determination of value on appeal" to superior court is "85 percent or less of the valuation set by the county board of...

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