Stoddard v. Board of Tax Assessors of Grady County, 54225

Citation163 Ga.App. 499,295 S.E.2d 170
Decision Date14 September 1982
Docket NumberNo. 54225,54225
PartiesSTODDARD v. BOARD OF TAX ASSESSORS OF GRADY COUNTY, Georgia.
CourtUnited States Court of Appeals (Georgia)

H. L. Stoddard, Jr., pro se.

Willard Chason, Cairo, for appellee.

McMURRAY, Presiding Judge.

This is a tax assessment case. H. L. Stoddard, Jr. returned his property for taxation for the year 1980 at a market value of $250,000. The property returned for taxation was comprised of approximately 986 acres of land, including his home, certain open land and the balance primarily timber land (a tree farm). The county board of tax assessors raised his market value to $539,492 with an assessed value at 40%, being $215,977. The taxpayer immediately appealed the matter to the county board of tax equalization based upon various grounds set forth. Whereupon, the board of equalization reduced the assessed value from $215,977 to $196,122.

The taxpayer appealed to the superior court, alleging numerous grounds, and after a pretrial order the case was tried before a jury. A verdict was returned in favor of the board of tax assessors and a judgment was entered adjudging the value of the taxpayer's property to be $196,122. The taxpayer appeals. Held:

1. The first enumeration of error is that the trial court erred in charging the jury that the burden of proof was upon the taxpayer plaintiff. Under the law the taxpayer returns his property at its fair market value, the assessors changed the value, and the taxpayer appealed to the county board of equalization which reduced the assessed valuation but not to the level that the taxpayer demanded. Being dissatisfied with its finding the taxpayer appealed to the superior court. The trial was a de novo action in which the appellant (taxpayer) enjoyed the opening and concluding argument. Counsel for appellant proceeded to present his case, after which the board of tax assessors responded. During the entire trial the taxpayer was referred to as the plaintiff and the board of tax assessors as the defendant. The court then instructed the jury that in all civil cases the burden is upon the plaintiff to establish by a preponderance of the evidence that the property was not assessed at its fair market value as fairly and justly equalized among other taxpayers. The court then instructed the jury as to what was meant by the term preponderance of the evidence. At the completion of its charge when given a suitable opportunity the taxpayer objected to the court placing the burden of proof upon him, contending that since this was a de novo proceeding under the law the burden should have been placed upon the board of tax assessors to show fair market value rather than upon the appellant to show that it is not fair market value. Generally, in appeals in civil cases for a de novo investigation (other than condemnation in which the condemnor is required to prove just and adequate compensation for the lands taken) the party initiating the appeal is viewed as the plaintiff. This was the case here, and the taxpayer enjoyed the privilege of opening and concluding without making any objection to the method in which the case was presented to the jury. Under the circumstances we find no harmful error in the charge even if the court be in error in allowing the appellant (taxpayer) to open and conclude and in placing the burden of proof upon him. However, we view the method that the trial court used in the handling of a civil case to be correct. It is true that the board of tax assessors may appeal the valuation placed by the county board of equalization in which instance it would become the plaintiff. See Code Ann. § 91A-1449 (Ga.L.1978, pp. 309, 456; 1979, pp. 5, 29; 1979, pp. 519, 520; 1980, pp. 1722, 1723).

In the case sub judice the taxpayer appealed. In Hall County Board of Tax Assessors v. Reed, 142 Ga.App. 556, 236 S.E.2d 532, it was stated at pages 558-559, 236 S.E.2d 532 that an appeal to the superior court from a county tax assessment is a complaint as contemplated by the Civil Practice Act, the same being a de novo investigation by trial before a jury. The just and fair valuation of the property involved is a question of fact for jury determination. See also in this connection Dotson v. Henry County Board of Tax Assessors, 155 Ga.App. 557, 271 S.E.2d 691.

We also point out that this issue has been decided adversely to the taxpayer in the case sub judice in Weeks v. Gwinnett County Board of Tax Equalization, 139 Ga.App. 37, 39, 227 S.E.2d 865. In Weeks v. Gwinnett County Board of Tax Equalization, supra, this court held "[s]ince either party may appeal to the superior court from the decisions of the county board of equalization with the action there being a de novo matter, and neither party is entitled to any prima facie presumption regarding the correctness of its evidence of valuation, we conclude that the burden of proof in the superior court is on the party initiating the appeal to that court--in this case the taxpayer." There is no merit in this complaint.

2. The second enumeration of error is that the trial court erred in failing to...

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14 cases
  • Leverett v. Jasper County Bd. of Tax Assessors, A98A0243.
    • United States
    • United States Court of Appeals (Georgia)
    • July 16, 1998
    ...313 (1979); Sibley v. Cobb County Bd. of Tax Assessors, 171 Ga.App. 65, 318 S.E.2d 643 (1984); Stoddard v. Bd. of Tax Assessors of Grady County, 163 Ga.App. 499, 501(3), 295 S.E.2d 170 (1982). "Under [OCGA § 48-5-2], the tax assessor must consider, inter alia, the existing use of property a......
  • Delta Air Lines v. CLAYTON COUNTY BD., No. A00A1658
    • United States
    • United States Court of Appeals (Georgia)
    • October 3, 2000
    ...Eckerd Corp. v. Coweta County Bd. of Tax Assessors, 228 Ga.App. 94, 491 S.E.2d 173 (1997); Stoddard v. Bd. of Tax Assessors of Grady County, 163 Ga.App. 499, 500, 295 S.E.2d 170 (1982). 32. OCGA § ...
  • Gwinnett County Bd. of Tax Assessors v. Ackerman/Indian Trail Ass'n, Ltd., A90A1941
    • United States
    • United States Court of Appeals (Georgia)
    • February 26, 1991
    ...pieces of real estate and the county contended "that the cross section was too small...." See also Stoddard v. Bd. of Tax Assessors of Grady County, 163 Ga.App. 499, 501(3), 295 S.E.2d 170. This Court considers the sufficiency of the evidence, not its weight. Foster v. Morrison, 177 Ga.App.......
  • Dillard v. Denson
    • United States
    • United States Court of Appeals (Georgia)
    • March 28, 2000
    ...court if his claim is denied or if it is neither denied nor approved within a year of its filing); Stoddard v. Bd. of Tax Assessors of Grady County, 163 Ga. App. 499(1), 295 S.E.2d 170 (1982) (taxpayer returned property at its fair market value, assessors changed the value, taxpayer appeale......
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