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FULTON BD. OF TAX ASSESSORS v. NAT. BISCUIT, CO.

No. A08A1644.

676 S.E.2d 41 (2009)

FULTON COUNTY BOARD OF TAX ASSESSORS v. NATIONAL BISCUIT COMPANY.

Court of Appeals of Georgia.

March 24, 2009.

Attorney(s) appearing for the Case

Carmen R. Alexander, Atlanta, for appellant.

Brock E. Perry, Lawrenceville, for appellee.

BERNES, Judge.

In this tax appeal, the Fulton County Board of Tax Assessors challenges the superior court's judgment valuing certain commercial property owned by the taxpayer, the National Biscuit Company. The court ruled that the tax value for the property was limited to the value set by the board of equalization, notwithstanding its finding that the tax assessors had met its burden of proving a higher value by a preponderance of evidence at trial. We conclude that...

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