Brandywine Townhouses, Inc. v. Joint City-County Board of Tax Assessors

Ingram, Justice.

This appeal is from a judgment of the Superior Court of Fulton County declaring Ga. L. 1955, pp. 122, 123 (Code Ann § 92-233 (b)) to be void and unconstitutional. In this statute, the General Assembly of Georgia provided for certain homestead exemption from ad valorem taxation. In pertinent parts, the statute provides that: "The word 'homestead’ wherever used in this law shall mean and is defined to be the following: . . . (b) Where the person who is the applicant holds the bona fide fee title (although subject to mortgage or debt deed) or an estate for life, or holds under…