Legal Opinion
McLennan v. Undercofler
Supreme Court of Georgia
Decided June 23, 1966No. 23483PublishedCited by 9 opinions
1Opinion of the Court
Cook, Justice.
The premise on which the taxpayer bases his action for mandamus is the provision of the law requiring that all property be returned for taxation at its fair market value. Code §§ 92-5701, 92-5702. This is, undeniably, a statutory mandate. It is conceded by the State Revenue Commissioner that public utilities returning taxes to his office have not valued their properties at 100% of fair market value. It is also conclusively shown that the same class of property of most tax payers throughout the State who return their taxes to the county authorities is not valued at 100% of fair…
2Cases cited8 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- Hutchins v. HowardSupreme Court of Georgia · 1955
- Montgomery v. SuttlesSupreme Court of Georgia · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Rogers v. DeKalb County Board of Tax AssessorsSupreme Court of Georgia · 1981
- SOUTHERN LNG, INC. v. MacGINNITIESupreme Court of Georgia · 2014
- Undercofler v. Seaboard Air Line RailroadSupreme Court of Georgia · 1966
- Kiker v. PinsonCourt of Appeals of Georgia · 1969
- Board of Tax Assessors v. ClaryCourt of Appeals of Georgia · 1982
4 more not listed; retrieve them via the Exa API.