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COBB COUNTY BD. OF ASSESSORS v. MORRISON

No. A01A0403.

548 S.E.2d 624 (2001)

249 Ga. App. 691

COBB COUNTY BOARD OF TAX ASSESSORS v. MORRISON et al.

Court of Appeals of Georgia.

Reconsideration Denied May 24, 2001.

Attorney(s) appearing for the Case

Haynie, Litchfield & Crane, Douglas R. Haynie, Marietta, Harbert S. Gregory, Jr., for appellant.

Charles A. Evans, Marietta, for appellees.

ELDRIDGE, Judge.

After Robert L. and Shirley P. Morrison made no return of real property for 1995-1998 and had paid the ad valorem taxes based on the transfer tax form on the unimproved lot purchased in 1994, the Cobb County Board of Tax Assessors attempted to reassess the property for improvements made but not returned on the property for 1995-1998. The Superior Court of Cobb County correctly held that, when real property is assessed based on the transfer tax form...

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