Dougherty County Board of Tax Assessors v. Burt Realty Co.

Hill, Chief Justice.

Burt Realty Company and the Burt Company are corporations which develop residential property and own multiple residential building lots in Dougherty County which they hold solely for purposes of resale. Being dissatisfied with the 1981 valuation of their property, they filed a complaint with the Board of Tax Assessors. The *468property owners contended that the appraised values of their properties exceeded the present market values and that the method of valuation was unconstitutional because it lacked uniformity in that it differed from the method of valuation of merchants’…