Chilivis v. Dasher

Ingram, Justice.

This litigation began after a Lowndes County grand jury imposed a penalty against the county tax commissioner pursuant to Code Ann. § 92-5106 and the State Revenue Commissioner issued an execution for collection of the penalty and the additional sums authorized by that Code section. The tax commissioner filed an equitable complaint in Lowndes Superior Court seeking injunctive and other relief from the presentment of the Lowndes County grand jury and the action of the State Revenue Commissioner. The tax commissioner later amended his complaint to allege a violation of his state…