Legal Opinion

East Gas, Inc. v. Johnson County Board of Tax Assessors

Court of Appeals of Georgia

Decided November 7, 2003No. A03A1123Published

1Opinion of the Court

Smith, Chief Judge.

In this appeal, we revisit the question of the propriety and scope of subpoenas issued by a county board of tax assessors under OCGA § 48-5-300. See Fulton County Bd. of Tax Assessors v. Saks Fifth Avenue, 248 Ga. App. 836 (547 SE2d 620) (2001) (physical precedent only); Eckerd Corp. v. Fayette County Bd. of Tax Assessors, 220 Ga. App. 454-455 (1) (469 SE2d 285) (1996). East Gas, Inc., Sunbelt Ice, Inc., and their principal shareholder, George East, appeal the trial court’s finding of contempt with respect to their failure to provide the documents subpoenaed by the Johnson…

2Cases cited3 opinions

  1. Fulton County Board of Assessors v. Saks Fifth Avenue, Inc.Court of Appeals of Georgia · 2001
  2. Eckerd Corp. v. Fayette County Board of Tax AssessorsCourt of Appeals of Georgia · 1996
  3. Franklin v. GudeCourt of Appeals of Georgia · 2003

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