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GILMER BOARD OF TAX ASSESSORS v. McHUGH

No. A10A2342.

709 S.E.2d 311 (2011)

GILMER COUNTY BOARD OF TAX ASSESSORS v. McHUGH et al.

Court of Appeals of Georgia.

Reconsideration Denied April 6, 2011.

Attorney(s) appearing for the Case

Fox, Chandler, Homans, Hicks & McKinnon, Joseph A. Homans , Gainesville, for appellant.

McNally, Fox, Grant & Davenport, Dennis Alan Davenport , Fayetteville, for appellees.

PHIPPS, Presiding Judge.

In this tax appeal, the Gilmer County Board of Tax Assessors (BTA) challenges the superior court's judgment setting the value for improved residential real property owned by Emory and Sherry McHugh at $291,000. Finding no error in the superior court's ruling, we affirm.

The evidence showed that, pursuant to OCGA § 48-5-311, the McHughs pursued a tax appeal of their 2008 tax assessment to the Gilmer County Board of Equalization...

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