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EUGENIA COTTON COMPANY, INC. v. COLUMBUS, GEORGIA, BOARD OF TAX ASSESSORS

55539.

146 Ga. App. 396 (1978)

246 S.E.2d 418

EUGENIA COTTON COMPANY, INC. v. COLUMBUS, GEORGIA, BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

Decided June 23, 1978.

Attorney(s) appearing for the Case

Page, Scrantom, Harris, McGlamry & Chapman, E. Lowry Reid, Jr., S. Davis Laney, for appellant.

Lennie F. Davis, Thomas N. Austin, for appellee.

BIRDSONG, Judge.

The issue in this appeal is whether the Columbus, Georgia Board of Tax Assessors (Tax Board) may assess an ad valorem tax on certain cotton owned by Eugenia Cotton Co., Inc. (Eugenia) and warehoused in a Columbus, Georgia "Urban Services District," (as defined by Ga. L. 1971, Ex. Sess., p. 2007 et seq.) and if so, the proper millage rate. Resolution of this issue is dependent upon a determination of the applicability of Code Ann. § 5-603 which...

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