Fulton County Board of Tax Assessors v. Dean

Pope, Presiding Judge.

Plaintiff/appellee Larry Dean is the owner of property located at 5100 Old Alabama Road in Alpharetta, Fulton County, Georgia (“the property”). In April 1992, Calvin L. Cates III, an appraiser with the defendant/appellant Fulton County Board of Tax Assessors (Board), visited the property to conduct an appraisal to be used to assess 1993 ad valorem taxes. At that time, Cates placed a code on the field record card for the property that indicated that the property needed to be revisited prior to December 31, 1992, because certain improvements on the property were…