Hirsch v. Joint City County Board of Tax Assessors

McMurray, Presiding Judge.

Jack Hirsch (“the taxpayer”), one of 50 “tenants in common” who own commercial real estate known as the Collier Heights Apartments (“the property”), notified the Joint City County Board of Tax Assessors for Fulton County, Georgia (“the Board”), that he wished to appeal the 1993 assessment on the property, contending that the “current assessment exceeds the fair market value.” The Board proposed to assess the fair market value of the property at $2,952,500. Dissatisfied with this proposal, the taxpayer filed an appeal to the superior court. There, the issue of fair…