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J.C. PENNEY v. BD. OF TAX ASSESSORS

No. A98A0410.

504 S.E.2d 201 (1998)

233 Ga. App. 399

J.C. PENNEY COMPANY, INC. v. RICHMOND COUNTY BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

Reconsideration Denied July 14, 1998.

Certiorari Denied November 20, 1998.

Attorney(s) appearing for the Case

Smith, Gambrell & Russell, Edward K. Smith, William B. Wood, Atlanta, for appellant.

Burnside, Wall, Daniel, Ellison & Revell, Harry D. Revell, Richmond, for appellee.

RUFFIN, Judge.

In this tax matter concerning valuation of tangible personal property, J.C. Penney Company, Inc. ("J. C. Penney") appeals from the superior court's determination of the fair market value of J.C. Penney's inventory at its store in Augusta, Georgia, for the 1996 tax year. For reasons which follow, we reverse the superior court's decision and remand the case for further consideration.

The evidence shows that on January 3, 1996, the Richmond County...

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