Powell v. Kelly

WIGGINTON, Chief Judge.

Appellants brought this action in the Circuit Court of Bradford County by which they challenged the 1965 ad valorem tax assessment levied against their timberlands. From an adverse final judgment sustaining the validity of the assessment, this appeal is taken.

Appellants are the owners of approximately 36,000 acres of timberlands in Bradford County. The county tax assessor relied largely upon the market value approach as agricultural lands in arriving at the value of appellants’ land for tax assessment purposes, although consideration was given by him to the income…