Leverett v. Jasper County Board of Tax Assessors

Eldridge, Judge.

The trial court in this bench trial committed legal error in entering a judgment for the Jasper County Board of Tax Assessors (“Assessors”) for two reasons that caused the assessments to lack uniformity: (1) in failing to follow the mandate of OCGA § 48-5-2 (3) (B) (ii) and (iv) “[e]xisting use of [the] property” and “[a]ny other factors *471deemed pertinent in arriving at fair market value”; and (2) in failing to exempt from taxation standing timber under the uniformity mandate of OCGA §§ 48-5-7.1 (a) (1) and 48-5-7.5 as set forth in Art. VII, Sec. I, Par. Ill (e) (2), Ga. Const,…