Columbus Board of Tax Assessors v. Yeoman

NAHMIAS, Justice.

The trial court in this case ruled that there is no conflict between the 2010 amendment to OCGA § 48-5-2 (3) (the “2010 Amendment”) and a 1981 local constitutional amendment (the “LCA”) providing for the assessment of homestead property in Muscogee County for school and consolidated city-county government taxing purposes. The court further ruled that the 2010 Amendment controls the determination of the fair market value of appellee John Yeoman’s recently-purchased homestead property. The Columbus Board of Tax Assessors (the “Board”) appeals, but we affirm.

1. The LCA reads, in…