Bellsouth Telecommunications, Inc. v. Henry County Board of Assessors

Birdsong, Presiding Judge.

BellSouth Telecommunications, Inc. appeals from the judgment of the superior court, after a de novo bench trial in an appeal under OCGA § 48-5-311, establishing a 40 percent level of assessment for Bellsouth’s property in Henry County. In essence, BellSouth contends the superior court erred in holding that Henry County’s use of a 40 percent assessment for Bellsouth’s property did not violate the uniformity clause of the Georgia Constitution of 1983 (Art. VII, Sec. I, Par. Ill (f)) when all statistical evidence showed the average level of assessment of other property…