Legal Opinion
Real Estate Loan Co. v. Union City
Supreme Court of Georgia
Decided May 11, 1933No. 9333PublishedCited by 17 opinions
1Opinion of the CourtBell, J.
1. Aside from such exemptions from taxation as may be provided by law (Civil Code of 1910, §§ 6554, 6556; Tarver v. Dalton, 134 Ga. 462, 67 S. E. 929, 29 L. R. A. (N. S.) 183, 20 Ann. Cas. 281), parties can not by any sort of contract defeat the right of the government to collect the taxes for which property would otherwise be liable. Bibb National Bank v. Colson, 162 Ga. 471 (134 S. E. 85); Decatur County Building & Loan Asso. v. Thigpen, 173 Ga. 363 (160 S. E. 387).
2. While the grantor and grantee in a security deed may agree as between themselves as to which shall be liable for the taxes…
2Cases cited8 opinions
- National Bank v. DanforthSupreme Court of Georgia · 1888
- Tarver v. Mayor of DaltonSupreme Court of Georgia · 1910
- Decatur County Building & Loan Ass'n v. ThigpenSupreme Court of Georgia · 1931
- Phœnix Mutual Life Insurance v. Appling CountySupreme Court of Georgia · 1927
- Bank of the University v. Athens Savings BankSupreme Court of Georgia · 1899
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Martin v. Liberty County Board of Tax AssessorsCourt of Appeals of Georgia · 1979
- Olmstead v. ClarkSupreme Court of Georgia · 1935
- Salter v. AshburnSupreme Court of Georgia · 1962
- Minchew v. Juniata CollegeSupreme Court of Georgia · 1939
- Reynolds v. HardinSupreme Court of Georgia · 1938
12 more not listed; retrieve them via the Exa API.