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TEC &c. v. DeKALB CTY. BD. OF TAX ASSESSORS

67103.

170 Ga. App. 533 (1984)

317 S.E.2d 637

TEC AMERICA, INC. v. DeKALB COUNTY BOARD OF TAX ASSESSORS et al.

Court of Appeals of Georgia.

Rehearing Denied March 29, 1984.

Attorney(s) appearing for the Case

John A. Blackmon, William B. Wood, for appellant.

Richard W. Calhoun, George P. Dillard, for appellees.

CARLEY, Judge.

The instant ad valorem tax case arises as a consequence of Article 7, Section 1, Paragraph 4 of the Constitution of 1976. That constitutional provision provided, in relevant part, that "[t]he governing authority of any county or municipality may, subject to the approval of the electors of such political subdivision, exempt from ad valorem taxation, including all such taxes levied for educational purposes...

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