State, Department of Revenue v. Adkinson

The Department of Revenue appeals from a final order confirming the provisional taxes levied against the 1980 Walton County Interim Property Assessment Roll as the final ad valorem taxes in Walton County for the tax year 1980. We reverse.

The parties are in substantial agreement as to the facts. The Department of Revenue (hereinafter, Department or appellant) disapproved Walton County’s preliminary 1980 assessment roll on the grounds that the level of assessment reflected on the roll was substantially below just value. The Walton County Property Appraiser (hereinafter, appellee) did not appeal…