Legal Opinion

Ward v. Landrum

Court of Appeals of Georgia

Decided October 4, 1976No. 52532Published

1Opinion of the Court

McMurray, Judge.

On October 28, 1974, a taxpayer of Polk County, W. L. Ward, was notified by the Polk County Board of Tax Assessors that his property tax return for 1974 had been changed to reflect higher values as established by the board on the basis of a county-wide "revaluation of . . . property.”

On November 6,1974, the taxpayer filed an appeal to the Board of Equalisation contending his property should have been returned as was done by him in 1974 based upon the 1973 assessment resulting from Civil Action No. 6357.

On February 19, 1975, he was notified of a hearing before the Board of…

2Cases cited5 opinions

  1. Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
  2. Girtman v. GirtmanSupreme Court of Georgia · 1940
  3. Griggs v. GreeneSupreme Court of Georgia · 1973
  4. Turner v. WadeSupreme Court of the United States · 1920
  5. Hood Oil Company v. MossCourt of Appeals of Georgia · 1975

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