Richman Gordman Stores, Inc. v. Board of Equalization

Richman Gordman Stores, Inc., filed protests with the Board of Equalization of Hall County (board), complaining that the value of the plaintiff’s real estate, on which a retail department store was located, was in excess of the actual value of the property for the years 1979 and 1981. The protests were denied by the board and Richman Gordman appealed to the District Court.

After the cases were consolidated in the District Court and trial was held, the court determined the property had an actual value of $1,200,000 for each of the years 1979 and 1981. The board has appealed to this court,…