Williamson v. DeKalb County Board of Tax Assessors

Banke, Judge.

For 1982 ad valorem tax purposes, the DeKalb County Board of Tax Assessors assessed the fair market value of a residential condominium owned by the appellants at $24,400, up from $13,900 the previous year. The increased assessment was upheld on appeal to the DeKalb County Board of Equalization, and the appellants then appealed to the superior court. Following an evidentiary hearing, the superior court entered an order setting the fair market value of the property for 1982 ad valorem tax purposes at $21,500. This appeal followed. Held:

1. The trial court did not err in determining…