Legal Opinion
Bartow County Bank v. Bartow County Board of Tax Assessors
Supreme Court of Georgia
Decided January 4, 1984No. 37868, 37869, 37870PublishedCited by 7 opinions
1Opinion of the Court
Hill, Chief Justice.
These cases are now before us on remand from the United States Supreme Court. When these cases originally appeared before this court, we held that the Georgia bank share tax act, then Code Ann. § 91A-3301, later OCGA § 48-6-90 (repealed by Ga. L. 1983, p. 1350), was not rendered unconstitutional by the fact that it provided for taxation of bank shares based on the net worth of the bank without subtracting the value of federal securities owned by the bank. Bartow County Bank v. Bartow County Board of Tax Assessors, 248 Ga. 703, 711 (285 SE2d 920) (1982). An appeal was…
2Cases cited9 opinions
- United States v. Atlas Life Insurance Co.Supreme Court of the United States · 1965
- Schuylkill Trust Co. v. PennsylvaniaSupreme Court of the United States · 1935
- Schuylkill Trust Co. v. PennsylvaniaSupreme Court of the United States · 1938
- Boston & Gunby v. CumminsSupreme Court of Georgia · 1854
- City Council of Augusta v. MangellySupreme Court of Georgia · 1979
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3Cited by7 opinions
- First National Bank of Atlanta v. Bartow County Board of Tax AssessorsSupreme Court of the United States · 1985
- First Nat. Bank v. City of New OrleansSupreme Court of Louisiana · 1990
- First of McAlester Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- Brugman v. StateSupreme Court of Georgia · 1986
- Gwinnett Federal Savings & Loan Ass'n v. City of BufordCourt of Appeals of Georgia · 1987
2 more not listed; retrieve them via the Exa API.