Murray v. Richardson

Pannell, Presiding Judge.

The three cases above named have substantially the same set of facts, and questions of law are the same, or similar. When an enumeration of error applies only to facts of one case it will be so shown by the writer.

The appellees, taxpayers of Irwin County, made their return to tax authorities as to the value of real estate owned by them. The tax assessors raised this evaluation considerably. The taxpayers appealed the assessors’ decision to the Board of Tax Equalizers of Irwin County. The Equalization Board found a value of the properties lower than that found by the…