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MACON-BIBB BD. OF TAX ASSESSORS v. J.C. PENNEY CO.

No. A99A1565.

521 S.E.2d 234 (1999)

239 Ga. App. 322

MACON-BIBB COUNTY BOARD OF TAX ASSESSORS v. J.C. PENNEY COMPANY, INC.

Court of Appeals of Georgia.

July 26, 1999.

Attorney(s) appearing for the Case

Sell & Melton, Mitchel P. House, Jr., Robert D. McCullers, Michele E. Person, Macon, for appellant.

Smith, Gambrell & Russell, Edward K. Smith, Atlanta, for appellee.

McMURRAY, Presiding Judge.

For the tax year 1996, J.C. Penney Company, Inc. ("the Taxpayer") reported inventory and supplies for its store in Macon at a fair market value estimated to be $2,136,000, but the Macon-Bibb County Board of Tax Assessors ("the Board") assessed the inventory at $3,738,053. The issue of fair market value was ultimately tried before a jury which set the value of the Taxpayer's inventory at $2,976,000 for ad valorem tax purposes. The Board's...

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