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ROGERS v. DeKALB CTY. BD. OF TAX

No. S97A1812.

495 S.E.2d 33 (1998)

269 Ga. 31

ROGERS v. DeKALB COUNTY BOARD OF TAX ASSESSORS.

Supreme Court of Georgia.

February 2, 1998.

Attorney(s) appearing for the Case

Philip D. Rogers, pro se.

Lisa F. Stuckey, James E. Dearing, Jr., Dearing & Klauber, P.C., Atlanta, Jonathan A. Weintraub, County Attorney, DeKalb County Law Department, Decatur, for DeKalb County Board of Tax Assessors.

HINES, Justice.

This is a challenge to the constitutionality of OCGA § 48-5-16(e).1 Rogers, a certified public accountant, was assessed by DeKalb County for the 1996 ad valorem property taxes on his aircraft. The aircraft was hangared in DeKalb County and its flights normally originated there. Rogers' legal address was in DeKalb County; however, his unincorporated public accountancy practice...

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