Weeks v. Gwinnett County Board of Tax Equalization

Stolz, Judge.

Taxpayer, appellant, appeals from the jury-based judgment of the Superior Court of Gwinnett County determining the value for county ad valorem tax purposes of certain real property owned by the appellant.

At a pre-trial conference, the trial judge advised that it was his position that the Gwinnett County Board of Tax Equalization had the burden of proof and thus the right to open and conclude the presentation of evidence and argument to the jury. The appellant lodged a timely objection, the overruling of which is enumerated as error. The appellant’s other enumerations of error…