Gilmer County Board of Tax Assessors v. McHugh

PHIPPS, Presiding Judge.

In this tax appeal, the Gilmer County Board of Tax Assessors (BTA) challenges the superior court’s judgment setting the value for improved residential real property owned by Emory and Sherry McHugh at $291,000. Finding no error in the superior court’s ruling, we affirm.

The evidence showed that, pursuant to OCGA § 48-5-311, the McHughs pursued a tax appeal of their 2008 tax assessment to the Gilmer County Board of Equalization (BOE) and then to the superior court. At a bench trial before the superior court, they presented expert opinion testimony that the fair market…