Lane v. Morrison

Mobley, Presiding Justice.

The Board of Tax Assessors of Stewart County appealed- from an award of arbitrators decreasing the valuation of real and personal property of M. J. Lane for ad *469valorem taxation from that set by the assessors. The taxpayer filed a motion to declare unconstitutional Code §92-6912, as amended by Ga. L. 1969, p. 942, § 1, which grants the right of appeal from the arbitrators’ decision when "the difference between the valuation of the board of tax assessors and the valuation of the arbitrators exceeds the sum of $1,000.” The ground of this attack was: "Because the said…