Gilmer County Board of Tax Assessors v. Spence

Andrews, Judge.

After the Gilmer County Board of Equalization valued Lois Spence’s property at $117,711 for purposes of the 2006 tax year, Spence appealed to the superior court, where a jury returned a verdict valuing the property at $52,000. On appeal from the superior court’s entry of judgment on the verdict, the Board argues that the trial court erred when it denied the Board the right to opening and closing argument and when it disallowed one of the Board’s experts from testifying as such. We reverse because the Board, having the burden of proof in the appeal to the superior court, had the…