Fulton County Board of Tax Assessors v. National Biscuit Co.

BERNES, Judge.

In this tax appeal, the Fulton County Board of Tax Assessors challenges the superior court’s judgment valuing certain commercial property owned by the taxpayer, the National Biscuit Company. The court ruled that the tax value for the property was limited to the value set by the board of equalization, notwithstanding its finding that the tax assessors had met its burden of proving a higher value by a preponderance of evidence at trial. We conclude that the court’s ruling was erroneous, and therefore, we reverse.

The record shows that the tax assessors appraised and assessed the…