GA Code § 22-2-63 (2021)
2021 Georgia Code|Title 22 - Eminent Domain|Chapter 2 - Condemnation Procedure Generally|Article 1 - Proceeding Before Assessors|Part 4 - Hearing|§ 22-2-63. Manner of Assessment

 The assessors, or a majority of them, shall assess the value of the property or interest taken or used, or the damage done, shall assess the consequential damages to the property or interests not taken, and shall deduct from such consequential damages the consequential benefits to be derived by the owner from the operation of the franchise by the condemnor or from the carrying on of the business of the condemnor, provided that the consequential benefits assessed shall in no case exceed the consequential damages assessed; provided, further, that nothing in this Code section shall be so construed as to deprive the owner of the actual value of his property or interest so taken or used.   (Ga. L. 1894, p. 95, § 19; Civil Code 1895, § 4675; Civil Code 1910, § 5225; Code 1933, § 36-504.)   Law reviews.   - For comment on State Hwy. Dep't v. Lumpkin, 222 Ga. 727, 152 S.E.2d 557 (1966), see 3 Ga. St. B.J. 483 (1967).   JUDICIAL DECISIONS   ANALYSIS    General Consideration   Value of Property Taken   Prospective and Consequential Damages    OPINIONS OF THE ATTORNEY GENERAL   Assessment of consequential damages.   - In assessing consequential damages, the difference would lie in the valuation of the land which remains after condemnation, as compared with the value of that fragment of land before the condemnation was commenced; in considering this "damage," the assessors or jury would be bound to deduct from the whole damage, any increase which might result from the improvement respecting the sales value or market value of the tract not taken. 1958-59 Op. Att'y Gen. p. 273.   Payment of taxes on land taken by eminent domain.   - The payment of city or county taxes is not a proper element of damages in a condemnation case; the payment of property taxes is a responsibility of the landowner only so long as the landowner, in fact, owns the property. The property owner or condemnee would be responsible for payment of taxes up to the date of taking; after that time, the responsibility for the payment of these taxes would lie upon the condemning body, if in fact that body is an entity which would have the responsibility for payment of these taxes. 1969 Op. Att'y Gen. No. 69-494.    Cost of transferring personal business articles to new location cannot be charged as such,  but the reasonable cost of such moving may be evidence which is illustrative of the damage to the property, measured as of that particular owner; therefore, the cost of such moving should be ascertained and estimated, either when arriving at a value for negotiation, or when determining evidence of a value in condemnation case. 1958-59 Op. Att'y Gen. p. 276.    When area taken for right of way intersects building on tract involved,  i.e., a portion of the building lies on land which is taken, and a portion of the building lies on land which is not taken, that portion of the building which extends upon the right of way may be severed if it is practicable to do so without destruction of the building; if severance would result in destruction, then the measure of damage to the building is the building's full value. 1958-59 Op. Att'y Gen. p. 273.   When a condemnation causes the intersection of a building by the line drawn between the land taken and the land not taken, when it is impossible to sever the building and the whole building would be destroyed, the value of the land without the building taken would be charged against the condemnor; the true market value of the remaining portion of the condemnee's land without the building, of course, it being destroyed, would be compared with the value of that tract before taking. 1958-59 Op. Att'y Gen. p. 273.   RESEARCH REFERENCES   Am. Jur. 2d.   - 26 Am. Jur. 2d, Eminent Domain, § 1 et seq.   9A Am. Jur. Pleading and Practice Forms, Eminent Domain, §§ 122 et seq., 178 et seq.   C.J.S.   - 25 C.J.S., Damages, § 1 et seq. 29A C.J.S., Eminent Domain, §§ 66 et seq., 250 et seq.   ALR.    - Profits derived from business conducted on property taken by eminent domain as evidence of market value, 7 A.L.R. 163.    Loss of right to contest assessment in proceeding for street or sewer improvement by waiver, estoppel, or the like, 9 A.L.R. 634.    Loss of right to contest assessment in drainage proceeding by waiver, estoppel, or the like, 9 A.L.R. 842.    Expense of building and maintaining fences as element in the determination of damages in eminent domain, 10 A.L.R. 451.    Right to interest in condemnation proceedings during owner's retention of possession, 32 A.L.R. 98.    Protection of rights of mortgagee in eminent domain proceedings, 58 A.L.R. 1534; 110 A.L.R. 542; 154 A.L.R. 1110.    Right of court to reduce or increase award in condemnation and confirm it as reduced or increased, 61 A.L.R. 194.    Failure to claim in special assessment proceedings compensation for taking or damaging property in construction of improvements as waiver or estoppel, 64 A.L.R. 764.    Measure of damages or compensation where property is taken to widen street, 64 A.L.R. 1513.    Compensation in eminent domain in respect of fixtures or chattels used in connection with real property taken or damaged, 90 A.L.R. 159.    Elements and measure of compensation for power lines or other wire lines over private property, 124 A.L.R. 407.    Special value or adaptability of property for purpose for which it is taken, as an element of, or matter for consideration in fixing, damages in condemnation proceedings, 124 A.L.R. 910.    Distinction between income or profits from business on land and income or profits from use of land, as affecting admissibility of evidence in that regard on question of damages in eminent domain, 134 A.L.R. 1125.    Increment to value, from project for which land is condemned, as a factor in fixing compensation, 147 A.L.R. 66.    Frustration of contractual rights as basis of claim for compensation where another's real property is taken in exercise of eminent domain, 152 A.L.R. 307.    Price at which one whose land is taken or damaged under power of eminent domain has sold, contracted to sell, or optioned land in question to third person as evidence of its market value in condemnation proceeding or related action for damages, 155 A.L.R. 262.    Are different estates or interests in real property taken under eminent domain to be valued separately, or entire property to be valued as a unit and the amount apportioned among separate interests, 166 A.L.R. 1211.    General governmental policy (distinguished from specific project) as affecting compensation allowable in eminent domain, 167 A.L.R. 502.   Eminent domain: valuation of land and improvements and fixtures thereon separately or as unit, 1 A.L.R.2d 878.   Elements and measure of lessee's compensation for taking or damaging leasehold in eminent domain, 3 A.L.R.2d 286.   Compensation for, or extent of rights acquired by, taking of land, as affected by condemner's promissory statements as to character of use or undertakings to be performed by it, 7 A.L.R.2d 364.   Attorney's fees as within statute imposing upon condemner liability for "expenses," "costs," and the like, 26 A.L.R.2d 1295.   Quotient condemnation report or award by commissioners or the like, 39 A.L.R.2d 1208.   Cost to property owner of moving personal property as element of damages or compensation in eminent domain proceedings, 69 A.L.R.2d 1453.   Counsel's use, in trial of condemnation proceeding, of chart, diagram or blackboard, not introduced in evidence, relating to damages or the value of the property condemned, 80 A.L.R.2d 1270.   Bad reputation of condemned property derived from its illegal use for gambling, prostitution, or the like, as factor decreasing compensation or damages, 87 A.L.R.2d 1156.   Changes in purchasing power of money as affecting compensation in eminent domain proceedings, 92 A.L.R.2d 772.   Valuation at time of original wrongful entry by condemnor or at time of subsequent initiation of condemnation proceedings, 2 A.L.R.3d 1038.   Depreciation in value, from project for which land is condemned, as a factor in fixing compensation, 5 A.L.R.3d 901.   Eminent domain: deduction of benefits in determining compensation or damages in proceedings involving opening, widening, or otherwise altering highway, 13 A.L.R.3d 1149.   Propriety and effect, in eminent domain proceeding, of argument or evidence as to landowner's unwillingness to sell property, 17 A.L.R.3d 1449.   Existence of restrictive covenant as element in fixing value of property condemned, 22 A.L.R.3d 961.   Measure and elements of damage for limitation of access caused by conversion of conventional road into limited-access highway, 42 A.L.R.3d 148.   Measure of damages for condemnation of cemetery lands, 42 A.L.R.3d 1314.   Good will or "going concern" value as element of lessee's compensation for taking leasehold in eminent domain, 58 A.L.R.3d 566.   Loss of liquor license as compensable in condemnation proceeding, 58 A.L.R.3d 581.   Compensation for diminution in value of the remainder of property resulting from taking or use of adjoining land of others for the same undertaking, 59 A.L.R.3d 488.   Eminent domain: consideration of fact that landowner's remaining land will be subject to special assessment in fixing severance damages, 59 A.L.R.3d 534.   Eminent domain: right of owner of land not originally taken or purchased as part of adjacent project to recover, on enlargement of project to include adjacent land, enhanced value of property by reason of proximity to original land - state cases, 95 A.L.R.3d 752.   Eminent domain: recovery of value of improvements made with knowledge of impending condemnation, 98 A.L.R.3d 504.   Assemblage or plottage as factor affecting value in eminent domain proceedings, 8 A.L.R.4th 1202.   Eminent domain: measure and elements of lessee's compensation for condemnor's taking or damaging of leasehold, 17 A.L.R.4th 337.   Eminent domain: unity or contiguity of separate properties sufficient to allow damages for diminished value of parcel remaining after taking of other parcel, 59 A.L.R.4th 308.   Measure of damages or compensation in eminent domain as affected by premises being restricted to particular educational, religious, charitable, or noncommercial use, 29 A.L.R.5th 36.