PLANTATION PIPE LINE COMPANY v. Strickland

Smith, Justice.

Plantation Pipe Line appeals from an order of the Fulton Superior Court granting appellee State Department of Revenue’s motion for summary judgment. This case concerns a dispute over a February 13, 1981 Revenue Department assessment against Plantation for a $35,168 deficiency in its annual “corporate net worth” taxes for the years 1974 through 1980. See former Code Ann. §§ 92-2401 and 2403 (now codified in Code Ann. Ch. 91A-63). Plantation refused to pay, asserting that the manner of computing its tax under former Code Ann. §§ 92-2401 and 2403 is unconstitutional. It appealed…