Gilbert v. Land Estates Inc.

The board of tax-assessors of Fulton County, Georgia, assessed for taxation against Land Estates Inc., a nonresident corporation, certain property of the corporation, on the theory that the taxable situs thereof was in Fulton County, Georgia. The corporation objected thereto, and the matter was submitted to arbitrators under and pursuant to the'Code, § 92-6912. A majority of the arbitrators found in favor of the corporation, and the board of tax-assessors of Fulton County thereupon petitioned to the superior court of Fulton County for a writ of certiorari, assigning error upon the decision of…