Legal Opinion
Marion v. Floyd County Board of Equalization
Supreme Court of Georgia
Decided February 8, 1999No. S98A1349PublishedCited by 2 opinions
1Opinion of the Court
Benham, Chief Justice.
Marion, a resident of Floyd County, Georgia, owned a boat which was located in Cherokee County, Alabama for some part of the tax year with which this case is concerned. In order to determine tax liability, the Floyd County Board of Tax Assessors, purporting to act under OCGA § 48-5-16, requested that Marion sign an affidavit stating that his boat was indeed located in Alabama for at least 184 days of the tax year. Marion was told that signing the affidavit would exempt the boat from taxation in Floyd County. Because Marion *476refused to sign the affidavit, the Board of Tax…
2Cases cited4 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- Davis v. City of AustinTexas Supreme Court · 1982
- Jersawitz v. HicksSupreme Court of Georgia · 1994
3Cited by2 opinions
- Railcar, Ltd. v. Southern Illinois Railcar Co.District Court, N.D. Georgia · 1999
- Brown & Co. Jewelry, Inc. v. Fulton County Board of AssessorsCourt of Appeals of Georgia · 2001