It is the duty of the board of tax assessors to receive and inspect the tax returns and to assess and fix the "just and fair valuation" to be placed on property when, in their opinion, the taxpayer has failed to do so. Code Ann. § 92-6911 (Ga. L. 1937, pp. 517, 519). The taxing authorities are not prevented from increasing the valuation by the fact that the property has been returned for...
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