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FITZPATRICK v. MADISON BD. OF TAX ASSESSORS

No. S12A1435.

734 S.E.2d 397 (2012)

292 Ga. 74

FITZPATRICK et al. v. MADISON COUNTY BOARD OF TAX ASSESSORS et al.

Supreme Court of Georgia.

November 19, 2012.

Attorney(s) appearing for the Case

Barry L. Fitzpatrick, Danielsville, for appellant.

Michael Curtis Pruett, Hall, Booth, Smith & Slover, P.C., Athens, for appellee.

MELTON, Justice.

Norma Fitzpatrick, Barry Fitzpatrick and George Elrod, hereafter "the taxpayers," own parcels of land in Madison County. Following a valuation of those properties for tax purposes by the Madison County Board of Assessors, the taxpayers appealed the valuation to the Madison County Board of Equalization. See OCGA § 48-5-311.1 The Board of Equalization denied the appeal. Subsequently, the taxpayers filed an appeal in...

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