BIRDSONG, Presiding Judge.
Bellsouth Telecommunications appeals from the judgment of the superior court, after a de novo bench trial in an appeal under OCGA § 48-5-311, establishing a 40 percent level of assessment for Bellsouth's property in Henry County. In essence, Bellsouth contends the superior court erred in holding that Henry County's use of a 40 percent assessment for Bellsouth's property did not violate the uniformity clause of the Georgia Constitution...
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