Toole v. Anderson

Two statutes were enacted by the General Assembly and approved on March 10, 1933 (Ga. Laws 1933, pp. 369, 1035). The purpose of each was to establish a board of tax appeals, in lieu of arbitration. One act was expressly operative in counties having a population of not less than 75,000 and not more than 100,000, by the last or any future census of the United States. *816The other act was an amendment to the charter of the City of Macon. In both of the acts such board of tax appeals was authorized and empowered to act in tax appeals from assessments of taxes on property within Bibb County, whether…