Barland Co. v. Bartow County Board of Tax Assessors

The authority of the taxing boards to make or correct assessments rests entirely upon the constitution and the statutory taxation scheme. Thus, the acts of the taxing boards must be strictly confined to the powers delineated by the statutes; and acts which exceed the powers specifically set forth in the statutes are void. 84 CJS, Taxation, § 519. See also Cross v. Miller, 221 Ga. 579 (146 SE2d 279). As it is said: “Subject to constitutional limitations, it rests entirely with the legislature to bestow as much or as little power as it sees fit on a particular board or officer. Thus, the…