Flambeau Corp. v. Morgan County Board of Tax Assessors

Ruffin, Judge.

Unhappy with the Morgan County Board of Tax Assessors’ valuation of its personal property for tax purposes, Flambeau Corporation appealed its assessment to the county board of equalization, which lowered the assessment. The Board of Tax Assessors (the Board) then filed a de novo appeal to the superior court pursuant to OCGA § 48-5-311 (g). Following a jury trial, the jury valued Flambeau’s machinery and equipment at $8,366,500, the amount proposed by the Board, and the trial court entered judgment in that amount.

In its sole enumeration of error, Flambeau contends that the trial…