White Horse Partners Lllp v. Monroe County Board of Assessors
348 Ga. App. 603
Ga. Ct. App.2019Background
- Appellants (White Horse Partners LLLP and Loblolly Investments LLLP) own a 250‑acre tract in Monroe County devoted to commercial timber; county revaluation for 2008 raised assessed value substantially and Appellants appealed.
- The county’s 2008 rural revaluation was performed by a third‑party appraisal firm that used a mass appraisal/sales‑comparison approach and sought to deduct standing‑timber value from comparable sales to reach a "bare land" value.
- Appellants filed motions in limine to exclude the firm president’s expert testimony about timber value as speculative; the trial court denied the motions and allowed his testimony at trial.
- The Board also elicited brief rebuttal testimony from a different witness about a non‑produced 2008 appraisal prepared for that witness’s timber company; the court refused to admit the document but allowed testimony about its conclusions.
- A jury upheld the Board’s assessment; Appellants’ motion for new trial was denied and they appealed, arguing (1) expert testimony on timber value was inadmissible/speculative and (2) the rebuttal testimony relied on inadmissible hearsay.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Admissibility of county appraiser’s expert testimony on timber value | Expert’s timber‑value estimates were speculative and lacked reliable basis | Expert was qualified; used acceptable methods (site visits, cruising, local foresters, buyer/seller info, appraisal software) and applied reliable methods to facts | Court affirmed admission: testimony not wholly speculative; defects go to weight, not admissibility |
| Admission of rebuttal testimony about a non‑produced appraisal | Testimony communicated out‑of‑court appraisers’ conclusions (hearsay) and was inadmissible | Testimony was brief, based on records the witness found; overlapped with other admissible evidence | Even if error, admission harmless because testimony was cumulative of admissible evidence; no reversal |
Key Cases Cited
- Jones v. Chatham County Bd. of Tax Assessors, 270 Ga. App. 483 (discretionary standard for evidentiary rulings)
- Layfield v. Dept. of Transp., 280 Ga. 848 (standard: expert opinion inadmissible only if wholly speculative)
- Savannah Cemetery Group, Inc. v. DePue-Wilbert Vault, Co., 307 Ga. App. 206 (same: speculative issues go to weight)
- Evans v. Dept. of Transp., 331 Ga. App. 313 (trial court did not abuse discretion admitting expert when opinions not wholly speculative)
- DeGolyer v. Green Tree Servicing, LLC, 291 Ga. App. 444 (admission of hearsay is harmless if cumulative of admissible evidence)