Legal Opinion

Eual Ayers v. Polk County, Georgia

Court of Appeals for the Eleventh Circuit

Decided February 18, 1983No. 82-8339PublishedCited by 10 opinions

Non-Argument Calendar.

1Opinion of the Court

GODBOLD, Chief Judge:

Plaintiff landowners brought this 42 U.S.C. Sec. 1983 action for damages in federal court challenging the levy and tax sale of their properties by Polk County, Georgia, and related activities of the county sheriff and county attorney as violative of the due process and equal protection clauses of the Fourteenth Amendment. The district court dismissed the action relying on the comity principle of Fair Assessment in Real Estate v. McNary, 454 U.S. 100, 102 S.Ct. 177, 70 L.Ed.2d 271 (1981). We affirm.

In McNary two taxpayers and a taxpayer’s non-profit corporation sued in…

2Cases cited8 opinions

  1. Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
  2. Percy Bland v. Robert McHannCourt of Appeals for the Fifth Circuit · 1972
  3. C. W. Kiker, Sr. v. Harold HefnerCourt of Appeals for the Fifth Circuit · 1969
  4. Charles Moss v. State of GeorgiaCourt of Appeals for the Fifth Circuit · 1981
  5. Adams v. SmithDistrict Court, N.D. Georgia · 1976

3 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Colonial Pipeline Company, and Other Persons Similarly Situated v. Marcus E. Collins, Sr.Court of Appeals for the Eleventh Circuit · 1991
  2. Amos v. Glynn County Board of Tax AssessorsCourt of Appeals for the Eleventh Circuit · 2003
  3. North Georgia Electric Membership Corp. v. City of CalhounDistrict Court, N.D. Georgia · 1992
  4. Age International, Inc. v. MillerDistrict Court, N.D. Georgia · 1993
  5. Kaswana A. Kelly v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2016

5 more not listed; retrieve them via the Exa API.

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