Spencer v. Lamar County Board of Tax Assessors

Beasley, Judge.

Spencer appeals the dismissal of an appeal to the superior court from a decision of the county board of equalization.

In September 1990, Spencer notified the board that he was appealing the tax assessments of tracts of land identified in the Tax Digest of Lamar County as “parcels 083-001, 066-005, 066-003, being in and around the Sugar Hill Farms area.” The first two tracts are owned by Spencer individually, and tract 66-003 is owned by Sugar Hill Farms, Inc., of which Spencer is president and majority shareholder. The board upheld the valuations of tracts 83-001 and 66-003.…