Rogers v. DeKalb County Board of Tax Assessors

Hines, Justice.

This is a challenge to the constitutionality of OCGA § 48-5-16 (e).1 Rogers, a certified public accountant, was assessed by DeKalb County for the 1996 ad valorem property taxes on his aircraft. The aircraft was hangared in DeKalb County and its flights normally originated there. Rogers’ legal address was in DeKalb County; however, his unincorporated public accountancy practice was located in Fulton County, and the aircraft was used primarily in connection *32with Rogers’ practice.

Rogers challenged the assessment of his aircraft based upon valuation and on the ground that OCGA §…