Smith v. Elbert County Board of Tax Assessors

RUFFIN, Presiding Judge.

Glenna Smith appeals the trial court’s denial of her appeal from a decision of the Elbert County Board of Tax Assessors (the “Board”). Smith challenges the Board’s inclusion of a “$2,500 homesite value . . . tied to utility hookups” as part of the valuation of her property for tax purposes. After a bench trial on the merits, the trial court affirmed the Board’s assessment of Smith’s property value. Smith challenges this ruling and, for reasons that follow, we affirm.

1. We note that, while not technically a violation of our rules, Smith’s frequent use of incomplete…