Fulton County v. Strickland

Gregory, Justice.

In June 1982, the State Revenue Commissioner (Commissioner) entered a “factor order” requiring an 8% increase in the assessments of taxable tangible property on the 1982 Fulton County tax digest so as to achieve a digest of 40% of the fair market value of taxable property. OCGA § 48-5-7(a) (Code Ann. § 91A-1019). Fulton County filed an appeal from this order in which the Joint City-County Board of Tax Assessors of Atlanta and Fulton County, as well as the City of Atlanta, were permitted to intervene. The trial court granted the Commissioner’s motion for summary judgment. We…