KT Winneburg, LLC v. Calhoun County Board of Review

In April 2008, taxpayer, KT Winneburg, LLC, purchased the real property in question — namely, approximately 88 tracts of land situated in Calhoun County — in bulk at a foreclosure sale. Subsequently, respondent, S. Brandi Fester, Calhoun County supervisor of assessments (Supervisor), changed the classification of the property from farmland to residential and reassessed it accordingly, resulting in an increase in taxpayer’s property-tax liability.

In April 2009, following an administrative hearing, respondent, the Calhoun County Board of Review (Board of Review), issued decisions against…