Legal Opinion
Dougherty County Board of Equalization v. Casto Development Co.
Court of Appeals of Georgia
Decided August 27, 1997No. A97A1881PublishedCited by 4 opinions
1Opinion of the Court
Judge Harold R. Banke.
Casto Development Company (“Casto”) filed a written notice of appeal of the decision of the Dougherty County Board of Equalization regarding its assessment of certain real property for tax years 1993 and 1994. The Dougherty County Board of Equalization (“Board”) now seeks to challenge the trial court’s judgment in favor of Casto.
The salient facts are undisputed. The owners of the real property at issue executed a long-term ground lease in 1973 with Casto, with options adding to 80 years. Casto then developed the land through the construction of buildings presently known…
2Cases cited4 opinions
- Stoddard v. Board of Tax AssessorsCourt of Appeals of Georgia · 1982
- Inland Container Corp. v. Paulding County Board of Tax AssessorsCourt of Appeals of Georgia · 1996
- Hirsch v. Joint City County Board of Tax AssessorsCourt of Appeals of Georgia · 1995
- Bellsouth Telecommunications, Inc. v. Henry County Board of AssessorsCourt of Appeals of Georgia · 1995
3Cited by4 opinions
- Hooten v. ThomasCourt of Appeals of Georgia · 2009
- J. C. Penney Co. v. Richmond County Board of Tax AssessorsCourt of Appeals of Georgia · 1998
- Ellis, Funk, Goldberg, Labovitz & Dokson, P.C. v. KleinbergerCourt of Appeals of Georgia · 1998
- Fisher v. Marvin Reese Companies, Inc.Court of Appeals of Georgia · 1998