In Re Board of Twiggs County Commissioners

Marshall, Justice.

The appellant-board filed a petition under Code Ann. § 91A-1449.1 (Ga. L. 1979, pp. 5, 33) for an order authorizing the immediate and temporary collection of taxes for 1981. Prior to the hearing, the trial court permitted the interventions of James G. Maddox and B. Rabun Faulk, as citizens and taxpayers, who alleged that the reason the 1982 tax digest had not been approved by the state commissioner of revenue was the petitioner’s failure to set a millage rate for the calendar year 1981. By order of October 19,1981, the trial court determined that the emergency conditions…