Bethea v. Joint City-County Board of Tax Assessors

McMurray, Presiding Judge.

In 1993, the Joint City-County Board of Tax Assessors (“the Tax Assessors”) assigned values to property in Fulton County, Georgia, based upon a method of valuation which embraces location as a primary element of value. Specifically, the Tax Assessors divided the county into 900 tax districts, segregating areas based upon “natural boundary lines” as well as “economic boundaries,” i.e., borders drawn via contrasting areas with significant differences between the average sales price of realty. The value of any parcel was then calculated based, in large part, on the…