HILL, Justice.
Lott Investment Corporation, the appellant-taxpayer in these two consolidated cases, is the owner of a large number of parcels of real estate located in and near Waycross, Ware County, Georgia. Upon receiving ad valorem tax assessments for the year 1976, the taxpayer sent the Ware County Board of Tax Assessors a notice of protest of value on certain of its property. The Board of Tax Assessors forwarded the protest to the Board of Equalization. The Board...
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