Stoddard v. Grady County Board of Tax Assessors

Birdsong, Judge.

The appellants in these two ad valorem tax appeals are landowners and tree farmers. Both have been in prior litigation over their property tax assessments. See, e.g., Stoddard v. Cone, 250 Ga. 852 *446(301 SE2d 641); Stoddard v. Bd. of Equalization, 180 Ga. App. 889 (351 SE2d 92); Hawkins v. Grady County Bd. of Tax Assessors, 180 Ga. App. 834 (350 SE2d 790). The primary focus of the present appeals, as well as the earlier appeals, is whether the appellants’ timber-lands were properly valued in terms of their existing use, or whether the value was speculative as a result of…