SMITH v. DAY

31046, 31047.

237 Ga. 48 (1976)

226 S.E.2d 588

SMITH et al. v. DAY et al. SMITH v. ADAMS et al.

Supreme Court of Georgia.

Decided June 8, 1976.


Attorney(s) appearing for the Case

William C. Tinsley, II, for appellants.

Dunaway & Perry, Marson Dunaway, for appellees.


UNDERCOFLER, Presiding Justice.

This litigation involves the 1974 Douglas County tax digest. It is not, however, the typical attack on the validity of the digest itself, nor the classic claim that the assessments are excessive. It merely challenges the procedure used by the county tax officials in carrying forward the 1973 assessments to 1974. Thus there is no requirement for an appeal to the county board of equalization under Code Ann. § 92-6912. Tax Assessors...

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