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Undercofler, Justice, concurring specially. In my opinion a tobacco allotment is a factor which may be taken into consideration in fixing the just and fair valuation of real property being assessed for taxation. However, in the instant case a predetermined standard value of the basic tobacco allotment was inflexibly applied to the property being assessed. In my judgment this was arbitrary since a basic tobacco allotment will enhance the value of particular property in varying amounts depending upon other factors. Kight v. Gilliard, 214 Ga. 445, 448 (4) (105 SE2d 333). See Champion Papers, Inc. v. Williams, 221 Ga. 345, 346 (144 SE2d 514); 84 CJS 791, § 411. For this reason, I concur in the judgment of the court.
Document Info
Docket Number: 24558
Citation Numbers: 161 S.E.2d 832, 224 Ga. 328, 1968 Ga. LEXIS 761
Judges: Niohols, Mobley, Undercofler, Frankum
Filed Date: 4/22/1968
Precedential Status: Precedential
Modified Date: 11/7/2024