BANKE, Judge.
This is an ad valorem tax assessment case involving 980.16 acres of undeveloped real property located in Henry County. The appellant purchased the property in 1981 for $598 per acre. For 1982 ad valorem tax purposes, the board of tax assessors valued the property at $997 per acre. After unsuccessfully appealing the assessment to the county equalization board, the appellant appealed to superior court, where the case was tried without a jury. After hearing...
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