PHIPPS, Judge.
This is an ad valorem tax dispute involving 50 tracts of land owned by Georgia-Pacific Corporation in Talbot County. These tracts are classified by the State Revenue Department as woodlands and were appraised by the Talbot County Board of Tax Assessors at an average value of $561 per acre in 1998. Georgia-Pacific appealed these valuations without success to the Talbot County Board of Tax Assessors and Board of Equalization. The Board of Tax Assessors...
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