BOARD OF TAX ASSESSORS OF MUSCOGEE COUNTY, GEORGIA v. McCauley

Hill, Justice.

This is the second appearance of this ad valorem tax case in this court. McCauley v. Bd. of Tax Assessors of Muscogee County, Ga., 243 Ga. 844 (257 SE2d 266) (1979).

At trial, the jury found the value of the property for the year 1978 to be $78,867. The Board of Tax Assessors contends that there is no evidence to support this verdict and that a verdict in the amount of the board’s evaluation, $96,000, should have been directed.

In addition to general evidence as to the location, use and condition of the property in question, as well as the neighborhood in which it is located, the…