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LEVERETT v. JASPER COUNTY BD. OF TAX ASSESSORS

No. A98A0243.

504 S.E.2d 559 (1998)

233 Ga. App. 470

LEVERETT et al. v. JASPER COUNTY BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

July 16, 1998.

Attorney(s) appearing for the Case

Jay S. Ricketts, Atlanta, for appellants.

W. Dan Roberts, Monticello, for appellee.

ELDRIDGE, Judge.

The trial court in this bench trial committed legal error in entering a judgment for the Jasper County Board of Tax Assessors ("Assessors") for two reasons that caused the assessments to lack uniformity: (1) in failing to follow the mandate of OCGA § 48-5-2(3)(B)(ii) and (iv) "[e]xisting use of [the] property" and "[a]ny other factors deemed pertinent in arriving at fair market value"; and (2) in failing to exempt from taxation standing timber...

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