Hancock v. Board of Tax Assessors of Harris County

Felton, Justice.

Ga. L. 1969, p. 942, amending Code Ann. § 92-6912 (Ga. L. 1913, pp. 123, 127, as amended) so as to provide an appeal to the superior court from the decision of arbitrators, does not make that statute violative of the equal-protection or due-process clauses of the Georgia Constitution, Art. I, Sec. I, Par. II and Par. Ill (■Code Ann. §§ 2-102, 2-103) on the ground that the taxpayer is denied an appeal when the difference between the valuations of the board of tax assessors and of the arbitrators does not exceed $1,000.

Code Ann. § 92-6912 was held to be constitutional even…