BARTOW COUNTY BANK v. BD. OF TAX ASSESSORS

37868, 37869, 37870.

251 Ga. 831 (1984)

312 S.E.2d 102

BARTOW COUNTY BANK v. BARTOW COUNTY BOARD OF TAX ASSESSORS et al. CITIZENS & SOUTHERN BANK OF BARTOW COUNTY v. BARTOW COUNTY BOARD OF TAX ASSESSORS et al. FIRST NATIONAL BANK OF CARTERSVILLE v. BARTOW COUNTY BOARD OF TAX ASSESSORS et al.

Supreme Court of Georgia.

Decided January 4, 1984.


Attorney(s) appearing for the Case

Alston & Bird, G. Conley Ingram, Michael G. Wasserman, John L. Coalson, Jr., for appellant (case no. 37869).

Hansell & Post, Charles T. Zink, Trammell Newton, Paul Oliver, for appellant (case no. 37870).

Nelson & Bradley, G. Carey Nelson, Stephen R. Bradley, Michael J. Bowers, Attorney General, James C. Pratt, Assistant Attorney General, for appellees.

William P. Trotter, James F. Grubiak, Walter Edwin Sumner, W. Stell Huie, C. Wilson Dubose, Trammell Newton, amici curiae.


HILL, Chief Justice.

These cases are now before us on remand from the United States Supreme Court. When these cases originally appeared before this court, we held that the Georgia bank share tax act, then Code Ann. § 91A-3301, later OCGA § 48-6-90 (repealed by Ga. L. 1983, p. 1350), was not rendered unconstitutional by the fact that it provided for taxation of bank shares based on the net worth of the bank without subtracting the value of federal securities...

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