Hawkins v. GRADY COUNTY BOARD OF TAX ASSESSORS

McMurray, Presiding Judge.

H. L. Stoddard and the Maryann and Otis P. Hawkins Trust (“the Trust”) are property owners and tree farmers in Grady County, Georgia. In 1985 Stoddard returned his 986-acre tract of land for ad valorem taxes at a market value of $112,400 and the Trust returned its 1,806.36-acre tract of land at a market value of $315,900. The county board of tax assessors raised Stoddard’s value to $815,050 and the Trust’s value was raised to $1,431,000. Appeals to the county board of equalization, pursuant to OCGA § 48-5-311 (e), by Stoddard and the Trust resulted in affirmations of…