Wade v. Ray

Hill, Justice.

Plaintiff Wade filed suit for injunction and declaratory judgment against the Tax Collector, Tax Receiver and Tax Assessors of Banks County. Defendants moved to dismiss on the ground that plaintiff had an adequate remedy at law in that plaintiff had failed to exhaust his administrative remedies under Code Ann. § 92-6912. The trial court granted the motion and plaintiff appeals, enumerating the dismissal as error.

The critical allegations of the complaint were as follows: "(6) Petitioner shows that the Banks County Board of Tax Assessors employed a professional appraisal firm for…