Georgia Marble Co. v. Whitlock

Bell, Justice.

This appeal concerns, inter alia, the constitutionality of Georgia’s statute for the lapse of mineral interests or rights, OCGA § 44-5-168, and whether defendant-appellant Georgia Marble Company has failed to pay taxes due on the mineral interest that is the subject of this litigation and thus has lost that mineral interest under § 44-5-168. The trial court held the statute constitutional and ruled that Georgia Marble had lost its mineral interest. We affirm.

Plaintiffs-appellees, Cecil and Coleen Whitlock, are the fee owners of approximately 120 acres in the eastern portion of…