In this tax appeal, the Fulton County Board of Tax Assessors challenges the superior court’s judgment valuing certain commercial property owned by the taxpayer, the National Biscuit Company. The court ruled that the tax value for the property was limited to the value set by the board of equalization, notwithstanding its finding that the tax assessors had met its burden of proving a higher value by a preponderance of evidence at trial. We conclude that the court’s ruling was erroneous, and therefore, we reverse. The record shows that the tax assessors appraised and assessed the taxpayer’s commercial property at a fair market value of $7,469,500 for the 2005 tax year. The taxpayer obtained a private appraisal that valued the property at $4,200,000 and appealed the assessed value to the board of equalization. The board of equalization entered a decision valuing the property at $5,196,360. The taxpayer then filed an appeal to the superior court, seeking a further reduction of the property’s assessed value. Following a bench trial, the court ruled that the tax assessors had proven a property value of $5,650,000 by a preponderance of the evidence. The court nevertheless concluded that the property value could not exceed the value set by the board of equalization since the tax assessors had not filed a separate cross-appeal of the board of equalization’s decision. The tax assessors filed the instant appeal, contending that the court erred in so limiting the property valuation. We agree.
OCGA § 48-5-311 g 3 provides that in tax appeals to the superior court, “the appeal shall constitute a de novo action.” In a de novo action, the whole record is brought up from the court below, and all competent evidence shall be admissible on the trial thereof, whether adduced on a former trial or not; either party is entitled to be heard on the whole merits of the case. Such a case must be tried anew as if no trial had been had . It is not the province of the superior court on such an appeal to review and affirm or review the rulings of the trial tribunal, but to try the issue anew and pass original judgments on the questions involved as if there had been no previous trial. Citations and punctuation omitted; emphasis in original. Weeks v. Gwinnett County Bd. of Tax Equalization , 139 Ga. App. 37, 37-38 1 227 SE2d 865 1976. See also OCGA § 5-3-29; City of Griffin v. Southeastern Textile Co. , 79 Ga. App. 420, 422-423 1 53 SE2d 921 1949. As such, the court was required to exercise its independent judgment in valuing the property, without being bound by or giving deference to the board of equalization’s findings. See City of Griffin , 79 Ga. App. at 421-423 1.
