Legal Opinion
Armour Fertilizer Works v. Durrence
Supreme Court of Georgia
Decided February 21, 1933No. 9103PublishedCited by 3 opinions
1Opinion of the CourtAtkinson, J.
1. “Where an owner of property conveys legal title thereto as security for a. debt, retention of the equitable interest is such substantial beneficial ownership as will render him liable for the taxes thereon.” Decatur County Building & Loan Asso. v. Thigpen, 173 Ga. 363 (3), 365 (160 S. E. 387).
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 of a taxpayer that is subject to taxation under…
2Cases cited5 opinions
- Verdery v. DottererSupreme Court of Georgia · 1882
- Decatur County Building & Loan Ass'n v. ThigpenSupreme Court of Georgia · 1931
- Phœnix Mutual Life Insurance v. Appling CountySupreme Court of Georgia · 1927
- Durden v. Aycock Bros.Court of Appeals of Georgia · 1913
- Cason v. AldredSupreme Court of Georgia · 1932
3Cited by3 opinions
- Williams v. General Finance Corp.Court of Appeals of Georgia · 1958
- Minchew v. Juniata CollegeSupreme Court of Georgia · 1939
- State Revenue Commissioner v. FlemingCourt of Appeals of Georgia · 1984