Hawkins v. Grady County Board of Tax Assessors

Carley, Judge.

Appellant-taxpayers are the owners of a large tract of timberland in Grady County, Georgia. In 1984, the taxpayers’ property and other similarly situated tracts of land in the county were reevaluated for the purpose of assessing ad valorem taxes. The taxpayers were dissatisfied with the increased assessment which resulted, and they undertook to appeal from that assessment pursuant to OCGA § 48-5-311. The statutory appeal process culminated in a de novo jury trial in the superior court. See OCGA § 48-5-311 (f). The jury’s verdict found that the fair market value of the property…