Legal Opinion

Board of Commissioners v. 1991 Tax Digest

Supreme Court of Georgia

Decided November 25, 1991No. S91A1670PublishedCited by 3 opinions

1Opinion of the Court

Weltner, Justice.

Pursuant to OCGA § 48-5-310, the trial court was authorized to enter an order for the immediate and temporary collection of real property taxes for tax year 1991 on the basis of the 1990 tax digest. The constitutional challenge to the statute is without merit.

However, it was beyond the province of the trial court to require *703the county authorities to justify the wisdom (as opposed to the legality) of proposed county expenditures.1 That portion of the trial court’s order is vacated.2

Decided November 25, 1991. Webb & Daniel, Harold T. Daniel, Jr., Gary R. McCain, for appellant.…

2Cases cited1 opinion

  1. Whatley v. Taylor CountySupreme Court of Georgia · 1968

3Cited by3 opinions

  1. Griffies v. Coweta CountySupreme Court of Georgia · 2000
  2. Gwinnett County v. BlaneySupreme Court of Georgia · 2002
  3. Sexton v. Clayton County Tax DigestCourt of Appeals of Georgia · 2000

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