Legal Opinion

O'QUINN v. Ellis

Supreme Court of Georgia

Decided April 22, 1968No. 24558PublishedCited by 3 opinions

1Opinion of the Court

Niohols, Justice.

1. The record discloses that the plaintiffs paid the amount of taxes admitted to be due for 1967. Accordingly, the present case is distinguishable from Hobbs v. Nichols, 223 Ga. 639 (157 SE2d 294), Hutchins v. Nash, 223 Ga. 874 (158 SE2d 924), and similar cases, where the plaintiffs failed to pay or tender the taxes admitted to be due.

2. The evidence adduced upon the hearing showed that for all lands in Jeff Davis County, except as to acreage on each farm where a “tobacco allotment” was involved, the tax assessors used a method of evaluation similar to that used in Kight *329v.…

2Cases cited5 opinions

  1. Hutchins v. HowardSupreme Court of Georgia · 1955
  2. Verdery v. Village of SummervilleSupreme Court of Georgia · 1888
  3. Kight v. GilliardSupreme Court of Georgia · 1958
  4. Hobbs v. NicholsSupreme Court of Georgia · 1967
  5. Hutchins v. NashSupreme Court of Georgia · 1968

3Cited by3 opinions

  1. Pine Pointe Housing, L.P. v. Lowndes County Board of Tax AssessorsCourt of Appeals of Georgia · 2002
  2. Coastal Equities, Inc. v. Chatham County Board of Tax AssessorsCourt of Appeals of Georgia · 1991
  3. O'QUINN v. EllisSupreme Court of Georgia · 1968

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