Williams v. DeKalb County Board of Tax Assessors

Gregory, Justice.

In January, 1981 the DeKalb County Board of Tax Assessors advised appellant Williams of a change in the ad valorem tax assessment of certain property owned by Williams in DeKalb County. The Board of Tax Assessors notified Williams that the fair market value of the property was assessed at $18,100. For tax purposes the property was assessed at a value of $7,240. The previous assessment of the fair market value of the property had been $12,242. In compliance with Code Ann. § 91A-1449 (e) Williams appealed the assessment to the DeKalb County Board of Equalization. In his *165notice…