ACREE v. WALLS

32991, 32992, 32993.

240 Ga. 778 (1978)

243 S.E.2d 489

ACREE et al. v. WALLS et al. (three cases).

Supreme Court of Georgia.

Decided February 22, 1978.


Attorney(s) appearing for the Case

Smith, Cohen, Ringel, Kohler & Martin, John A. Blackmon, for appellants.

Robert A. Del Bello, Martin W. Welch, Arthur K. Bolton, Attorney General, R. Douglas Lackey, Assistant Attorney General, for appellees.


MARSHALL, Justice.

In 1975 the Towns County Board of Tax Assessors undertook a complete reassessment of all property located within their tax district. The real property tax digest, valued at $42,850,000 in 1974, was increased to $67,500,000 under this proposed 1975 tax digest. More than 5% of the taxpayers filed appeals to the Towns County Board of Tax Equalization, thereby delaying submission of the digest to the State Revenue...

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