Rogers v. DeKalb County Board of Tax Assessors

Smith, Justice.

Appellant challenges the constitutionality of the method of valuation used by appellee Board of Tax Assessors in determining the fair market value of his airplane for ad valorem tax purposes. He seeks “an injunction prohibiting Defendant Board of Tax Assessors from valuing and assessing aircraft on the basis of published market [i.e. “blue book”] value and requiring them to value and assess aircraft on the basis of original cost minus depreciation,” the method used in the valuation of business equipment, furniture and fixtures. Appellant bases his argument on the fact that all…