JOHNSON, Judge.
George Leonard Cohran is the owner of a 292-acre tract of land located in Paulding County, Georgia. His property, along with approximately 1,500 other tracts of agricultural property exceeding 25 acres, was reevaluated by the county for the purpose of assessing ad valorem taxes. The reevaluation was prompted by the State Revenue Commissioner's second straight rejection of Paulding County's proposed level of assessment for agricultural properties. In...
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