PHIPPS, Judge.
The Stephens County Board of Tax Assessors appeals the trial court's award of attorney fees and costs to taxpayers who challenged the assessment on their improved real property. For reasons that follow, we reverse.
OCGA § 48-5-311(g)(4)(B)(ii) provides for an award of attorney fees and costs to a taxpayer "[i]f the final determination of value on appeal" to superior court is "85 percent or less of the valuation set by the county board of...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.