Barland Company v. Bartow County Board of Tax Assessors

Banke, Presiding Judge.

On or about October 1, 1982, the Bartow County Board of Tax Assessors mailed the appellant a notice of property tax assessment with respect to a certain parcel of land the appellant owned, indicating that the assessed fair market value of the property had been changed to $101,700 from a previous year’s assessment of $807,553. The appellant subsequently received a property tax bill based on this new assessment and promptly paid it in full. In June of 1983, the appellant was mailed a “Corrected Assessment Notice to Correct Clerical Error,” showing the 1982 fair market…