Hill v. Hall County Board of Tax Assessors

MlKELL, Judge.

Following a bench trial, Thomas Hill appeals from the trial court’s order finding that the Hall County Board of Tax Assessors’ (the “Board”) 2003 appraisal of his lakefront property met the required standards of uniformity and represented the fair market value of Hill’s property. Hill asserts that the Board failed to satisfy its burden to prove that: (1) his 2002 assessment was below market value; or (2) the land or building values increased between 2002 and 2003 in proportion to the increase in the Board’s 2003 assessed value. For the reasons set forth below, we affirm.

Just and…