Legal Opinion
SOUTHERN TAX CONSULTANTS, INC. v. Scott
Supreme Court of Georgia
Decided November 25, 1996No. S96A1277PublishedCited by 5 opinions
1Opinion of the Court
Carley, Justice.
In its purported capacity as agent for certain property owners, Southern Tax Consultants, Inc. (STC) presented for filing real property tax returns. DeKalb County Tax Commissioner Tom Scott refused to accept the returns, on the ground that STC had not submitted sufficient proof of its agency relationship with the property owners. STC then brought this mandamus action to compel Commissioner Scott to accept the returns. The trial court denied mandamus relief, and STC appeals.
OCGA § 48-5-15 (a) expressly authorizes the return of real property “by the person owning the real…
2Cases cited6 opinions
- Jones v. HarrellSupreme Court of Georgia · 1900
- Davis v. Metropolitan Life Insurance Co.Supreme Court of Georgia · 1943
- State ex rel. Board of Public Education v. JohnsonSupreme Court of Georgia · 1958
- Terminal Transport Co. v. Decatur Truck & Equipment Co.Court of Appeals of Georgia · 1954
- Cambron v. CogburnCourt of Appeals of Georgia · 1967
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- McLaine v. McLeodCourt of Appeals of Georgia · 2008
- Cobb County Board of Tax Assessors v. MorrisonCourt of Appeals of Georgia · 2001
- Fulton County Tax Commissioner v. General Motors Corp.Court of Appeals of Georgia · 1998
- Elnora Lynn, as Administrator of the Estate of Curtis Leon Thomas v. Lowndes County Health Services, LLCCourt of Appeals of Georgia · 2020
- SOUTHERN TAX CONSULTANTS, INC. v. ScottSupreme Court of Georgia · 1996