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PULASKI COUNTY BD. OF TAX v. JFS PROPERTIES

No. A05A1033.

618 S.E.2d 151 (2005)

274 Ga. App. 520

PULASKI COUNTY BOARD OF TAX ASSESSORS v. JFS PROPERTIES, INC.

Court of Appeals of Georgia.

July 19, 2005.

Attorney(s) appearing for the Case

W. Dennis Mullis, Cochran, for Appellant.

Adams, Jordan & Treadwell, Marc Treadwell, Macon, for Appellee.

MIKELL, Judge.

JFS Properties, Inc. ("JFS Properties"), purchased a textile manufacturing plant in Pulaski County in 2002. The purchase price was $250,000. JFS Properties paid the 2002 ad valorem taxes on the property under protest, which amount was based on a fair market value of $491,580, then appealed the assessment to the Pulaski County Board of Equalization (the "Board"). The Board affirmed the assessment, and JFS Properties appealed to the superior court from...

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