Lowndes County v. Dasher

Jordan, Justice.

A Lowndes County grand jury, citing Code § 92-5106, imposed a penalty of $1,028.59, 1% of the delinquent taxes due on August 30, 1970, per report of the County Auditor, on the Lowndes County Tax Commissioner. The State Revenue Commissioner, citing Code § 92-5501, issued execution, adding to the penalty an additional 20% for failure to pay, as provided under Code § 92-5106, plus 7% per annum interest until paid. Dasher, the Tax Commissioner, sought injunctive and other relief, including a motion to expunge the records of the grand jury presentments relative to imposition of the…