Dotson v. Henry County Board of Tax Assessors

Deen, Chief Judge.

This case involves an appeal from the assessment of real estate taxes for the year 1979 on the appellant’s 266-acre farm, a part of which was open meadow land used to graze dairy cattle, a part woods, a part flood plain, and a part on which the farmhouse is located. The main contentions are that the appraisal methods did not comply with Code § 92-5702, that the taxes assessed are confiscatory in nature, and that the finding violates uniformity and equality in the assessment of rural property.

The appellant and her husband have lived on and run the acreage as a dairy farm for…