Houston County Tax Assessors v. Brown-Flournoy Equity, Inc.

Judge Harold R. Banke.

Brown-Flournoy Equity, Inc. (“B-F”) brought suit in superior court to contest the property tax assessment of two of its apartment complexes, Southland Station Phases I and II. Enumerating two errors, the Houston County Tax Assessors (“Tax Assessors”) appeal the jury verdict which set the value.

B-F appealed its 1997 assessment of its apartment property on the grounds that the assessment exceeded the fair market value and that the Tax Assessors failed to uniformly assess county property. During the trial, the Tax Assessors introduced evidence that in November 1997, Phase I…