Harrington v. Baldwin County Board of Tax Assessors

Pope, Chief Judge.

In 1990 the State Revenue Commissioner (“Revenue Commissioner”) disapproved the 1990 tax digest for Baldwin County, Georgia (“County”) and, while allowing the digest to be used for the collection of taxes for that year, ordered the Baldwin County Board of Tax Assessors (“Board of Tax Assessors”) to correct the deficiencies which contributed to the lack of uniformity and equalization in the property valuations by the following year. In 1991, the Revenue Commissioner disapproved the tax digest submitted for approval for that year, based on a finding that some of the…