Payne v. Presley

Sognier, Judge.

Larry Payne, d/b/a Larry Payne Plumbing, appeals from an order of the trial court in which he contends he was erroneously cited for contempt. An application for contempt was brought against Payne by the Hall County Board of Tax Assessors (Board) pursuant to OCGA § 48-5-300 (Code Ann. § 91A-1441) after Payne refused to comply with the Board’s subpoena for production and copying of documents. Payne had produced the documents but refused to permit copies to be made, contending that the Board lacked statutory authority to require a taxpayer to produce documents for copying.

After a…