SEXTON v. CLAYTON COUNTY TAX DIGEST

No. A00A0379.

529 S.E.2d 149 (2000)

242 Ga. App. 431

SEXTON v. CLAYTON COUNTY TAX DIGEST.

Court of Appeals of Georgia.

Reconsideration Denied February 21, 2000.


Attorney(s) appearing for the Case

Lee Sexton, pro se.

Thurbert E. Baker, Attorney General, Hancock & Echols, Jack R. Hancock, Forest Park, Brian R. Dempsey, Duluth, Donald M. Comer II, Laurel E. Henderson, Jonesboro, for appellee.

Kilpatrick Stockton, Earle R. Taylor III, Alston & Bird, Kenneth B. Pollock, Atlanta, amici curiae.


ELDRIDGE, Judge.

The issue presented for determination comes under OCGA § 48-5-310, i.e., when temporary ad valorem taxes are ordered collected by a superior court because the county tax digest has not been approved by the State Revenue Commissioner, should the trial court use a millage rate that will produce revenue exceeding the adopted budget when applied to the unapproved tax digest that is approximately $493,000...

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