Gwinnett County Bd. of Tax Assessors v. Ackerman/Indian Trail Ass'n, Ltd., A90A1941
| Decision Date | 26 February 1991 |
| Docket Number | No. A90A1941,A90A1941 |
| Parties | GWINNETT COUNTY BOARD OF TAX ASSESSORS v. ACKERMAN/INDIAN TRAIL ASSOCIATION, LTD. |
| Court | Georgia Court of Appeals |
Gary Moore, Lawrenceville, for appellant.
Alston & Bird, Atlanta, T. Michael Tennant, Lawrenceville, for appellee.
Contending the 1989 tax assessments issued by the Gwinnett County Board of Tax Assessors lacked uniformity and equalization, Ackerman/Indian Trail Association, Ltd. ("Ackerman"), the owner of 11 parcels of real estate in a Gwinnett County office park, appealed to the Gwinnett County Board of Equalization. Giving due consideration to Ackerman's arguments, the board of equalization reduced the total assessed value of the 11 parcels. Still, Ackerman was not satisfied; it sought a jury trial in the superior court to obtain a further reduction of the parcels' assessed value.
At the conclusion of the trial, the jury found in Ackerman's favor. Judgment was entered accordingly and the board of tax assessors appealed. Held:
1. Pursuant to our constitution, all taxation, except as otherwise provided, "shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax." Ga. Const.1983, Art. VII, Sec. I, Par. III(a). This requirement " 'means that all kinds of property of the same class not absolutely exempt must be taxed alike, by the same standard of valuation, equally with other taxable property of the same class, and co-extensively with the territory to which it applies, meaning the territory from which the given tax, as a whole, is to be drawn.' " Lott Investment Corp. v. City of Waycross, 218 Ga. 805, 809, 130 S.E.2d 741. "Realty and tangible personal property are of the same class, and the constitutional rule of uniformity in taxation requires that both be taxed alike." Hutchins v. Howard, 211 Ga. 830(1), 89 S.E.2d 183.
The board of tax assessors contends the evidence was insufficient to support the verdict, claiming that Ackerman failed to demonstrate that its property was not valued uniformly and throughout the county with other properties in the same class. In this regard, appellant argues: We cannot accept this analysis.
An Ackerman agent testified that he personally visited 70 or 80 parcels in Gwinnett County to determine the uniformity of the tax assessments. For comparison purposes, the agent mainly looked at 39 office parks in Gwinnett County. Of these, the agent concentrated on properties within a 15 or 20 minute drive of Ackerman's property because he believed they would be most comparable. But Ackerman did not limit its evidence to a study of parcels in the neighborhood. It introduced numerous tax assessment cards into evidence. The cards reflect the board of tax assessors' findings with regard to over 100 various kinds of properties in different parts of the county.
The jury was entitled to consider the tax assessment cards reflecting the board's findings in reaching its verdict. See Weeks v. Gwinnett County Bd. of Tax Equalization, 139 Ga.App. 37, 38, 39, 227 S.E.2d 865. Thus, it cannot be said that the evidence was insufficient to support the jury's verdict. See Aldon Indus. v. Gordon County Bd. of Tax Assessors, 136 Ga.App. 598, 599(2), 222 S.E.2d 42 (reversed on other grounds, Gordon County Bd. of Tax Assessors v. Aldon Indus., 237 Ga. 527, 228 S.E.2d 905), in which taxpayers introduced the records of 21...
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