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BOARD OF TAX ASSESSORS v. TOM'S FOODS

S94A0602.

264 Ga. 309 (1994)

BOARD OF TAX ASSESSORS OF COLUMBUS, GEORGIA et al. v. TOM'S FOODS, INC.

Supreme Court of Georgia.

Decided June 27, 1994.

Attorney(s) appearing for the Case

Eugene H. Polleys, Jr., for appellants.

Hatcher, Stubbs, Land, Hollis & Rothschild, Albert W. Stubbs, James E. Humes II, for appellee.

CARLEY, Justice.

OCGA § 48-5-18 (a) provides that:

Except as otherwise provided in this Code section, each tax commissioner and tax receiver shall open his books for the return of taxes on January 1 and shall close his books on April 1 of each year.

(Emphasis supplied.)

OCGA § 48-5-18 (e) "otherwise provide[s]" that:

In each county having a population of not less than 165,000 nor more than 190,000 according...

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