Court upholds ruling against Monroe County in property case

The Georgia Supreme Court has upheld a decision by the Court of Appeals, which found that Monroe County lacked the authority to change the fair market value of Georgia Power’s property that was set by the State Revenue Commissioner.

The state revenue commissioner, not individual counties, has the authority to set the fair market value of a public utility’s property, the state Supreme Court has ruled in a decision written by Justice Harold Melton.

That value is then apportioned among the counties in which a utility owns property, based on a statewide formula. The opinion says that based on state law, “contrary to Monroe County’s position, counties are not meant to have ultimate control over ad valorem taxation of public utilities.

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