Gilmer County Board of Tax Assessors v. Spence
309 Ga. App. 482
Ga. Ct. App.2011Background
- Board valued Spence's property at $117,711 for 2006; Spence appealed to superior court and jury fixed value at $52,000.
- Board challenged on appeal that it was denied opening and closing arguments and that one expert was not allowed to testify as an expert.
- Trial court ruled Spence bore the burden of proof in the appeal, and denied the Board opening/closing arguments while granting a continuing objection.
- OCGA § 48-5-311(g)(3) provides that in a de novo tax appeal the board bears the burden of proving its valuation by a preponderance of evidence.
- There was conflicting evidence: Board’s appraisal at least $117,711 vs. Spence and witnesses valuing at $52,000 or less.
- Court reversed and ordered a new trial due to the burden-rule and the conflicting evidence
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Who bears the burden of proof in a superior court tax appeal | Spence argues she bears burden as initiating party | Board argues it bears burden under statute | Board bears burden; opening/closing rights tied to burdened party |
| Whether denial of opening/closing arguments was reversible error given conflicting evidence | Board shows conflict; closing arguments needed | No reversible error if no conflict | New trial required due to conflict in evidence |
Key Cases Cited
- Fulton County Bd. of Tax Assessors v. Nat. Biscuit Co., 296 Ga.App. 884 (2009) (burden on board in de novo appeal; preponderance standard)
- Bd. of Tax Assessors of Ware County v. Baptist Village, 269 Ga.App. 848 (2004) (board bears burden in tax appeal)
- Lamad Ministries v. Dougherty County Bd. of Tax Assessors, 268 Ga.App. 798 (2004) (board bears burden; de novo standard)