Thorpe v. Benham

Deen, Presiding Judge.

1. The appellant defendants comprise the Joint City-County Board of Tax Assessors of Atlanta-Fulton County and will be referred to as the assessors. In 1974 and 1975 the assessors reappraised three small residential areas within the city limits in the course of which they increased the plaintiff residential landowners’ assessment from $49,000 to $69,000 (later reduced to $67,000). These residential areas were far less than 50% of the appellants’ geographical jurisdiction or of city residential property, and there was no plan to reappraise other property within the city.…