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KIMBRELL v. EFFINGHAM BOARD OF TAX ASSESSORS

A89A0637.

191 Ga. App. 544 (1989)

382 S.E.2d 388

KIMBRELL v. EFFINGHAM BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

Decided May 11, 1989.

Attorney(s) appearing for the Case

Grady K. Reddick, for appellant.

Donald W. Ramsey, Jr., James B. Ashby, for appellee.

SOGNIER, Judge.

The Effingham County Board of Tax Assessors filed an application for contempt against Arnold Kimbrell, a dealer in mobile homes. After various delays, a hearing was held on the matter and the trial court found that Kimbrell had failed to produce his financial records as subpoenaed, see OCGA § 48-5-300 (a), and had failed to file a proper and timely return with the tax commissioner. The trial court held that Kimbrell owed back ad valorem taxes...

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