HALPERN PROPERTIES, INC. v. NEWTON COUNTY BOARD OF EQUALIZATION

36019.

245 Ga. 728 (1980)

267 S.E.2d 26

HALPERN PROPERTIES, INC. v. NEWTON COUNTY BOARD OF EQUALIZATION.

Supreme Court of Georgia.

Decided April 29, 1980.


Attorney(s) appearing for the Case

Kermish, Labovitz, Marcus, Brazier & Rosenberg, Chester G. Rosenberg, for appellant.

William Thomas Craig, for appellee.


NICHOLS, Justice.

Appellant Halpern Properties, Inc., a Georgia corporation, appealed to the Newton County Board of Equalization the Board of Tax Assessors 1978 tax assessment on appellant's real property. The Board of Equalization rendered its decision on August 2, 1979, upholding the assessment, finding that it was uniform and not excessive. Instead of appealing the Board of Equalization's decision to the superior court within thirty days as permitted by Code Ann...

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