Loudermilk v. Cobb County Board of Tax Assessors

Deen, Chief Judge.

The appellant complains of the assessment of her real property for tax purposes on the ground that it is contrary to Code § 92-5902 in that the assessors failed to consider existing uses of the property and existing deed restrictions dedicating the property to a particular use. She enumerated error on the ruling of the superior court that land in which she owned a life estate should be taxed at the same rate as though she owned a fee simple estate therein. The order in question affirmed the findings of the Cobb County Board of Tax Assessors and the Cobb County Board of…