Dotson v. Henry County Board of Tax Assessors

Deen, Presiding Judge.

In the prior appearance of this case, Dotson v. Henry County Bd. of Tax Assessors, 155 Ga. App. 557, 559 (271 SE2d 691) (1980), this court construed the intent of the legislature in the wording of former Code Ann. § 92-5702 and held that in determining the value of land for taxation purposes thereunder, it was error to utilize “a valuation which tilted market value in favor of an assumed ‘highest and best use’ to appear from future speculation and development, rather than first determining the criteria for zoning, existing use, and deed restrictions, if any, at which…