Legal Opinion

Kimbrell v. EFFINGHAM BOARD OF TAX ASSESSORS

Court of Appeals of Georgia

Decided May 11, 1989No. A89A0637PublishedCited by 20 opinions

1Opinion of the Court

Sognier, Judge.

The Effingham County Board of Tax Assessors filed an application for contempt against Arnold Kimbrell, a dealer in mobile homes. After various delays, a hearing was held on the matter and the trial court found that Kimbrell had failed to produce his financial records as subpoenaed, see OCGA § 48-5-300 (a), and had failed to file a proper and timely return with the tax commissioner. The trial court held that Kimbrell owed back ad valorem taxes and penalties on thirty trailers for the 1987 tax year. Kimbrell appeals.

Appellant contends the evidence was not sufficient to support…

2Cases cited2 opinions

  1. Allen v. Cobb Heating & Air Conditioning Co.Court of Appeals of Georgia · 1981
  2. Westinghouse Electric Corp. v. RiderCourt of Appeals of Georgia · 1983

3Cited by20 opinions

  1. Page v. BraddyCourt of Appeals of Georgia · 2002
  2. Monterrey Mexican Restaurant of Wise, Inc. v. LeonCourt of Appeals of Georgia · 2006
  3. CRS Sirrine, Inc. v. Dravo Corp.Court of Appeals of Georgia · 1995
  4. Rice v. Lost Mountain Homeowners Assoc.Court of Appeals of Georgia · 2004
  5. Claxton Enterprise v. Evans County Board of CommissionersCourt of Appeals of Georgia · 2001

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