155 Ga. App. 591 | Ga. Ct. App. | 1980
The appellant complains of the assessment of her real property for tax purposes on the ground that it is contrary to Code § 92-5902 in that the assessors failed to consider existing uses of the property and existing deed restrictions dedicating the property to a particular use. She enumerated error on the ruling of the superior court that land in which she owned a life estate should be taxed at the same rate as though she owned a fee simple estate therein. The order in question affirmed the findings of the Cobb County Board of Tax Assessors and the Cobb County Board of Equalization that a life estate is not a restrictive covenant or condition in a deed and does not affect the rate of taxation on the land.
We affirm. “Taxes shall be charged against the owner of property if known, and against the specific property itself if the
The trial court accordingly was correct in affirming the holding of the Board of Equalization that the land in question should be assessed at market value without entering into a determination of the value of the appellant’s life estate alone.
Judgment affirmed.