Legal Opinion
Phœnix Mutual Life Insurance v. Appling County
Supreme Court of Georgia
Decided September 27, 1927No. 5722PublishedCited by 14 opinions
1Opinion of the CourtAtkinson, J.
1. “Liens for taxes due the State or any county thereof, or municipal corporation therein, shall cover the property of taxpayers liable to tax, from the time fixed by law for valuation of the same in each year until such taxes are paid. . . Such liens for taxes are hereby declared superior to all other liens.” Civil Code (1910), § 3333.
2. “Taxes shall be paid before any other debt, lien, or claim whatsoever, and the property returned or held at the time of giving in, or after, is always subject.” Civil Code (1910), § 1140; Verdery v. Dotterer, 69 Ga. 194 (2). This applies to all property…
2Cases cited7 opinions
- National Bank v. DanforthSupreme Court of Georgia · 1888
- Verdery v. DottererSupreme Court of Georgia · 1882
- Wilson v. BoydSupreme Court of Georgia · 1889
- Brewer v. New England Mortgage Security Co.Supreme Court of Georgia · 1916
- Planters Warehouse Co. v. SimpsonSupreme Court of Georgia · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Decatur County Building & Loan Ass'n v. ThigpenSupreme Court of Georgia · 1931
- Real Estate Loan Co. v. Union CitySupreme Court of Georgia · 1933
- Trust Co. v. MobleyCourt of Appeals of Georgia · 1929
- Williams v. General Finance Corp.Court of Appeals of Georgia · 1958
- Felton v. McArthurSupreme Court of Georgia · 1931
9 more not listed; retrieve them via the Exa API.