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SUTTLES, TAX COMMISSIONER, &c. v. THE B-X CORPORATION

19156.

212 Ga. 221 (1956)

91 S.E.2d 334

SUTTLES, TAX COMMISSIONER, &c. v. THE B-X CORPORATION.

Supreme Court of Georgia.

Decided January 9, 1956.

Rehearing Denied February 16, 1956.

Attorney(s) appearing for the Case

Harold Sheats, Durwood T. Pye, E. A. Wright, for plaintiff in error.

Wm. G. Grant, Robert Spears, contra.

DUCKWORTH, Chief Justice.

1. Where the owner of land is known, and the ownership is not doubtful, officers in charge of levying and collecting taxes may not issue an execution in rem against the land. Code §§ 92-6601, 92-6913 (Ga. L. 1937, pp. 517, 521), 92-8102; Norris v. Coley, 100 Ga. 547 (28 S. E. 222); Equitable Building &c. Assn. v. State of Ga., 115 Ga. 746 (42 S. E. 87); Justice v. Parnin, 130 Ga. 869...

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