HANCOCK v. BOARD OF TAX ASSESSORS OF HARRIS COUNTY

25866.

226 Ga. 570 (1970)

176 S.E.2d 102

HANCOCK v. BOARD OF TAX ASSESSORS OF HARRIS COUNTY et al.

Supreme Court of Georgia.

Decided July 9, 1970.


Attorney(s) appearing for the Case

E. Mullins Whisnant, for appellant.

W. B. Steis, Arthur K. Bolton, Attorney General, Harold N. Hill, Jr., Executive Assistant Attorney General, William L. Harper, H. Perry Michael, Assistant Attorneys General, for appellees.


FELTON, Justice.

Ga. L. 1969, p. 942, amending Code Ann. § 92-6912 (Ga. L. 1913, pp. 123, 127, as amended) so as to provide an appeal to the superior court from the decision of arbitrators, does not make that statute violative of the equal-protection or due-process clauses of the Georgia Constitution, Art. I, Sec. I, Par. II and Par. III (Code Ann. §§ 2-102, 2-103) on the ground that the taxpayer is denied an appeal when the difference...

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