Dade County v. Eldridge

Pope, Presiding Judge.

In 1991, a mass appraisal of all the residential property in Dade County, Georgia was conducted. During that appraisal, Janice Eldridge’s property was assessed at $221,500. In 1995, Dade County’s Chief Appraiser, Diane Burnette, reassessed Eldridge’s property at $340,430, which resulted in a significant increase in the taxes on the property. Eldridge appealed the reassessment to the Dade County Board of Tax Assessors, who voted to turn the matter over to the Board of Tax Equalization, which in turn affirmed the reassessment. Subsequently, Eldridge appealed the Board of…