Jones v. Chatham County Board of Tax Assessors

Ruffin, Presiding Judge.

Dissatisfied with the Chatham County Board of Tax Assessors’ 2002 ad valorem tax appraisal of his real property, Charles Jones appealed the valuation to the Board of Equalization. Like the Board of Tax Assessors (“the Tax Assessors”), the Board of Equalization found the property’s 2002 fair market value to be $4,854,000. Jones appealed the Board of Equalization’s decision to the superior court, which conducted a jury trial on valuation. The jury ultimately determined that the property had a fair market value of $4,853,764. Jones appeals, arguing that the evidence does…