Fayette County Board of Tax Assessors v. Oddo

Mikell, Judge.

Paul C. Oddo, Sr., Paul C. Oddo, Jr., Charles W. Oddo, and Warren Oddo (the “Oddos”) own real property in Fayette County. They disputed the 2001 tax assessment by the Fayette County Board of Tax Assessors (the “Board”) with respect to two párcels of their land. The Oddos appealed the Board’s assessment to the Fayette County Board of Equalization (the “BOE”), which concluded that the Board’s assessment was based on the fair market value of the property. The Oddos then appealed the BOE’s decision to the superior court, which reversed. The Board now appeals the order of the…