Hall County Board of Tax Assessors v. Peachtree Doors, Inc.

Andrews, Judge.

Peachtree Doors, Inc. appealed to the Hall County Board of Equalization from the ad valorem tax assessment of the Hall County Board of Tax Assessors, which placed a value of $5,521,110 on machinery and equipment of Peachtree Doors for 1992. The Board of Equalization reduced the valuation by 11 percent. Pursuant to OCGA § 48-5-311 (f) (1), the Board of Tax Assessors sought to appeal the decision of the Board of Equalization to the Hall County Superior Court. Finding that the Board of Tax Assessors failed to comply with the appeals procedures set forth in ÓCGA § 48-5-311 (f) (1),…