Legal Opinion

Hawes v. Conner

Supreme Court of Georgia

Decided September 23, 1968No. 24757PublishedCited by 11 opinions

1Opinion of the Court

Duckworth, Chief Justice.

“All taxation shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax.” Code Ann. § 2-5403 (Const, of 1945; Ga. L. 1945). This means that the levy for county purposes must be uniform throughout the county. It also means that the levy for State purposes must be uniform throughout the State. Hutchins v. Howard, 211 Ga. 830 (89 SE2d 183); Colvard v. Ridley, 218 Ga. 490 (128 SE2d 732). The procedure for securing uniformity in the county is by Code Ann. § 92-6911 (Ga. L. 1937, pp. 517, 519) placed upon county tax…

2Cases cited4 opinions

  1. Hutchins v. HowardSupreme Court of Georgia · 1955
  2. Colvard v. RidleySupreme Court of Georgia · 1962
  3. Kiker v. WorleySupreme Court of Georgia · 1967
  4. Whitehead v. HensonSupreme Court of Georgia · 1967

3Cited by11 opinions

  1. Southern Railway Company, Cross-Appellees, United States of America v. State Board of Equalization, Etc., Cross-AppellantsCourt of Appeals for the Eleventh Circuit · 1983
  2. Camp v. Metropolitan Atlanta Rapid Transit AuthoritySupreme Court of Georgia · 1972
  3. Acree v. WallsSupreme Court of Georgia · 1978
  4. Grafton v. TurnerSupreme Court of Georgia · 1971
  5. Blackmon v. ScovenSupreme Court of Georgia · 1973

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