Legal Opinion
Fayette County Board of Tax Assessors v. Georgia Utilities Co.
Court of Appeals of Georgia
Decided March 3, 1988No. 75615, 75616PublishedCited by 19 opinions
1Opinion of the Court
Carley, Judge.
In 1986, the Fayette County Board of Tax Assessors (Board) discovered that certain real property upon which Georgia Utilities Company (GUC) had been paying taxes as unimproved property had, in fact, been improved in 1981. As the result of this discovery, the Board issued to GUC new notices of higher assessments on the property for the tax years 1981 through 1985. These notices reflected the additional value of the improvements to the real property for each year in question. GUC appealed to the Fayette County Board of Tax Equalization and, following a hearing, the new assessments…
2Cases cited7 opinions
- Ryan v. Commissioners of Chatham CountySupreme Court of Georgia · 1948
- Novak v. RedwineCourt of Appeals of Georgia · 1954
- Garr v. EW BANKS COMPANYSupreme Court of Georgia · 1950
- Mousetrap of Atlanta, Inc. v. BlackmonCourt of Appeals of Georgia · 1973
- Barland Co. v. Bartow County Board of Tax AssessorsCourt of Appeals of Georgia · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Cobb County Board of Tax Assessors v. MorrisonCourt of Appeals of Georgia · 2001
- Fulton County Tax Commissioner v. General Motors Corp.Court of Appeals of Georgia · 1998
- Eckerd Corp. v. Coweta County Board of Tax AssessorsCourt of Appeals of Georgia · 1997
- FIRST UNION NAT. BANK OF GA v. CollinsCourt of Appeals of Georgia · 1996
- Fulton County Board of Assessors v. McKinsey & Co.Court of Appeals of Georgia · 1997
14 more not listed; retrieve them via the Exa API.