PHIPPS, Judge.
Appellants Howard Dillard and Pace Burt, Inc. jointly own an apartment complex in Athens known as The Pace's at Woodlake. In 1996, while construction of the apartments was in the early stages, the Clarke County Board of Tax Assessors valued the property at $917,000 for ad valorem tax purposes. In 1997, when construction was nearly complete, the Board increased the valuation to $5,759,400. Dillard and Pace Burt, Inc. filed an appeal of the reassessment...
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