Jones v. City of Fairburn

1. The charter of the City of Fairburn (Ga. L. 1925, p. 1024) in section 29 requires owners “to make return” of all their property in the city for the purpose of taxation “at the fair market value,” and if they fail to make such return the mayor and council or the tax-assessors “have the right to assess said property for taxation,” and also “assess a penalty” of ten per cent, for failure to make return. In section 34 of the charter the board of tax-assessors is authorized to scrutinize tax returns, and if it finds the property returned below its'“true value” it is authorized to assess the…