Cobb County Board of Tax Assessors v. Sibley

Jordan, Chief Justice.

These are proceedings to enforce this court’s judgment in Cobb County Bd. of Tax Assessors v. Sibley, 244 Ga. 404 (260 SE2d 313) (1979), in which we affirmed the trial court’s order requiring the tax assessors to take “existing use” into consideration in appraising “rural lands.”

The taxpayers instituted these enforcement proceedings in which they asserted that the tax assessors failed to comply with the final judgment and decree of the trial court entered after receipt of this court’s remittitur. The tax assessors appeal from entry of judgment for the taxpayers following…