Legal Opinion

Board of Tax Assessors v. Clary

Court of Appeals of Georgia

Decided March 16, 1982No. 63136, 63137PublishedCited by 2 opinions

1Opinion of the Court

Sognier, Judge.

Sam Clary appealed a decision of the Board of Tax Equalizers of Wayne County regarding the ad valorem taxes on his property to the Superior Court pursuant to Code Ann. § 91A-1449 (f) (2) (3). Clary challenged the individual assessment of his property and the uniformity of the 1979 Wayne County Tax Digest. After a jury trial, the trial court ordered the adjustment of the fair market value and legal assessment of three tracts of Clary’s property. In addition, the trial court ordered the Board of Tax Assessors to recompile the 1979 ad valorem tax digest of Wayne County to conform…

2Cases cited10 opinions

  1. Young v. Climatrol Southeast Distributing Corp.Supreme Court of Georgia · 1976
  2. Hodges v. YoumansCourt of Appeals of Georgia · 1973
  3. Griggs v. GreeneSupreme Court of Georgia · 1973
  4. Brown v. Wilson Chevrolet-Olds, Inc.Court of Appeals of Georgia · 1979
  5. Ogletree v. WoodwardSupreme Court of Georgia · 1920

5 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Burt, Burt & Rentz Retirement Pension Trust v. Dougherty County Tax AssessorsCourt of Appeals of Georgia · 2002
  2. Culpepper v. City of CordeleCourt of Appeals of Georgia · 1994

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