Oxford v. City of Waycross

Appellant sought to enjoin the collection of taxes assessed on the Hatcher Point Mall, a shopping center. He was notified on September 2, 1977, that the fair market valuation of the property for tax purposes had been increased by the Board of Tax Assessors from $2,238,040 to $2,940,370. Through his agent, the general manager of the property, appellant attempted to appeal this change to the Board of Equalization by a letter mailed on October 6, 1977. No appeal was allowed because appellant failed to file his notice within the time limit set by law. This suit was then filed to challenge the…