Vann v. DeKalb County Board of Tax Assessors

Birdsong, Chief Judge.

This is a consolidated appeal. Appellant owns residential property in DeKalb County. Appellant contends that prior to 1986 his property was appraised as to fair market value for ad valorem taxation using a combination of methods of evaluation (including actual inspection by trained appraisers). However in 1986, the appellees (hereinafter referred to as the board) adopted a new appraisal method of dividing the county map into administrative areas (called “neighborhoods”) which have no necessary resemblance of traditional neighborhoods. Each year, the board now determines…