Salem v. Tattnall County

Hill, Chief Justice.

This is a taxpayers’ suit brought against the Board of Commissioners, the Board of Education and its members individually, the tax commissioner and the tax appraiser, the Board of Tax Assessors, the Board of Tax Equalization, and the Sheriff of Tattnall County, as well as against the State Revenue Commissioner. The taxpayers raised three constitutional issues, but the superior court granted summary judgment in favor of the defendant officials on all of these claims. The taxpayers appeal.

1. In their first enumeration of error, the taxpayers assert that the General Assembly…