Allied Mortgage Companies Inc. v. Gilbert

Pratt, Judge.

In the cases of Columbus Mutual Life Insurance Company v. Gullatt (13108), and Guardian Life Insurance Company of America v. Gullatt (13115), ante, 747, it was ruled that there is ample provision, under statutes existing at the time of the enactment of the tax-equalization act (Ga. L. 1913, p. 123), for a taxpayer to contest the taxability of his property assessed for taxation. This is by a petition in equity in the superior court having jurisdiction. This procedure is laid down in the act of 1908 (Ga. L. 1908, pp. 25, 26), and in the act of 1910 (Ga. L. 1910, pp. 22 et seq.).…