Georgia Power Co. v. Monroe County

ANDREWS, Presiding Judge.

This case had its genesis when Georgia Power Company (“Georgia Power”) filed a 2003 ad valorem tax return, including its estimate of its operating property’s fair market value, with the Commissioner of the State Board of Equalization. The State Commissioner reviewed and approved this valuation, apportioned it among the various counties in which Georgia Power owns such property, and proposed an assessment ratio. Pursuant to its power to make a “final assessment” under OCGA§ 48-2-18 (d), however, the Monroe County Board of Tax Assessors (“the Monroe Board”) rejected the…