Thomas County Board of Tax Assessors v. Balfour Land Co.

Judge Harold R. Banke.

In 1990 the Thomas County Board of Tax Assessors began reappraising rural property within the county, emphasizing location of the property as. a determinant of value. The reappraisals generated several tax appeals by landowners which were unsuccessful before the Board of Equalization. However, the superior court concluded that the new method of appraisal impermissibly subclassified rural property and violated the uniform taxation clause of the State Constitution. This appeal by the Thomas County Board of Tax Assessors followed.

“[A] 11 taxation shall be uniform upon the…