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BETHEA v. JOINT CITY-COUNTY BOARD OF TAX ASSESSORS

No. A95A1694.

464 S.E.2d 37 (1995)

219 Ga. App. 111

BETHEA v. JOINT CITY-COUNTY BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

Certiorari Denied February 9, 1996.

Attorney(s) appearing for the Case

Freeman & Hawkins, Jack N. Sibley, Atlanta, for appellant.

Stefani R. Lacour, Monica E. Ewing, Atlanta, for appellee.

McMURRAY, Presiding Judge.

In 1993, the Joint City-County Board of Tax Assessors ("the Tax Assessors") assigned values to property in Fulton County, Georgia, based upon a method of valuation which embraces location as a primary element of value. Specifically, the Tax Assessors divided the county into 900 tax districts, segregating areas based upon "natural boundary lines" as well as "economic boundaries," i.e., borders drawn via contrasting areas with significant...

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