CROSS v. MILLER

23186, 23187.

221 Ga. 579 (1965)

146 S.E.2d 279

CROSS, Tax Assessor, et al. v. MILLER et al.; and vice versa.

Supreme Court of Georgia.

Decided December 6, 1965.


Attorney(s) appearing for the Case

F. H. Boney, Paul W. Painter, for appellants.

Frank M. Gleason, Burton Brown, for appellees.


QUILLIAN, Justice.

1. This case presents the anomalous situation of citizens and taxpayers complaining of a plan to reduce taxes. The pertinent facts are as follows: in 1964 the Board of Tax Assessors, in their process of "equalizing" the tax valuations, took 30% of the appraised value of real property as the net taxable figure on an individual's return. On July 16, 1965, the Board in a letter to the Tax Commissioner stated that the 1965 net taxable value of 30% on...

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