Barland Co. v. Bartow County Board of Tax Assessors

Banke, Chief Judge.

On or about October 1, 1982, the Bartow County Board of Tax Assessors mailed the appellant, Barland Company, a property tax assessment notice with respect to certain property the company owned. This notice specified that the property had been valued at $807,553 for the previous tax year and $101,700 for the current year. In fact, the tax assessors’ office had appraised the property at $1,017,000 for the current year, but a zero had been omitted when the figure was transcribed onto the computer worksheet from which the assessment notices and tax bills were prepared. Later in…