Court Opinion

ID: 9856806
Source: CourtListenerOpinion
Date Created: 2023-09-24 06:58:23.135417+00
Date Added: 2024-06-11T09:40:39.361581
License: Public Domain

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.