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Board of Tax Assessors of Muscogee County v. McCauley

Supreme Court of Georgia
Mar 5, 1980
265 S.E.2d 786 (Ga. 1980)

Opinion

35877.

SUBMITTED JANUARY 25, 1980.

DECIDED MARCH 5, 1980.

Ad valorem tax dispute. Muscogee Superior Court. Before Judge Followill.

Thomas N. Austin, for appellant.

Vincent P. McCauley, for appellee.


This is the second appearance of this ad valorem tax case in this court. McCauley v. Bd. of Tax Assessors of Muscogee County, Ga., 243 Ga. 844 ( 257 S.E.2d 266) (1979).

At trial, the jury found the value of the property for the year 1978 to be $78,867. The Board of Tax Assessors contends that there is no evidence to support this verdict and that a verdict in the amount of the board's evaluation, $96,000, should have been directed.

In addition to general evidence as to the location, use and condition of the property in question, as well as the neighborhood in which it is located, the taxpayer showed that the property had been valued at $78,867 by the tax assessors in 1977. In tax valuation disputes, the value of the property determined by the tax assessors for the previous year is admissible as evidence of the current value of the property at the insistence of the taxpayer. Thus there was a question as to value to authorize submission of this case to the jury as well as evidence to support the jury's verdict. See State Hwy. Dept. v. Andrus, 212 Ga. 737, 739 ( 95 S.E.2d 781) (1956).

Judgment affirmed. All the Justices concur.


SUBMITTED JANUARY 25, 1980 — DECIDED MARCH 5, 1980.


Summaries of

Board of Tax Assessors of Muscogee County v. McCauley

Supreme Court of Georgia
Mar 5, 1980
265 S.E.2d 786 (Ga. 1980)
Case details for

Board of Tax Assessors of Muscogee County v. McCauley

Case Details

Full title:BOARD OF TAX ASSESSORS OF MUSCOGEE COUNTY, GEORGIA v. McCAULEY

Court:Supreme Court of Georgia

Date published: Mar 5, 1980

Citations

265 S.E.2d 786 (Ga. 1980)
265 S.E.2d 786

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