Martin v. Liberty County Board of Tax Assessors

Carley, Judge.

Appellant appeals in each case from a final judgment upholding, against his challenge, tax assessments on property located in the respective counties. The issues raised in both appeals are identical and are addressed in the consolidated opinion.

Appellant owns property in Long and Liberty Counties which was leased to a paper company for a thirty-five year period commencing in 1962. As consideration, appellant elected to receive cash payments totalling $216,540 during the first four years of the term and an annual rent in the amount of $2.75 per acre thereafter. The lease further…