Cobb County Board of Tax Assessors v. Sibley

Undercofler, Presiding Justice.

These cases present a challenge to Cobb County’s 1977 and 1978 assessments of crop land, pasture land and timber land generally categorized as vacant land not commercial, industrial or residential subdivision. Case No. 34951 is a statutory proceeding under Code Ann. § 92-6912. Case No. 35031 is an equitable action raising the same issues. In the statutory proceeding the trial judge found the assessors, in determining the fair market value of "vacant” land, did not consider the "existing use of property” as required by Ga. L. 1975, p. 96 (Code Ann. § 92-5702). He…