Board of Commissioners v. State Board of Tax Commissioners

FISHER, Judge.

The Henry County Board of Commissgion-ers and the Henry County Council appeal the final determination of the State Board of Tax Commissioners, which denied the county's request for an appropriation for the demolition of a building. The county and State Board have filed cross motions for summary judgment.

The State Board does not challenge the facts as set out by the county. Henry County acquired real estate known as the Potter Building when the property failed to sell at a tax sale. The Potter Building was in a state of disrepair. It was located across the street from the Henry…