Suttles v. B-X Corp.
Supreme Court of Georgia
1Opinion of the Court
Duckworth, Chief Justice.
1. Where the owner of land is known, and the ownership is not doubtful, officers in charge of levying and collecting taxes may not issue an execution in rem against the land. Code §§ 92-6601, 92-6913 (Ga. L. 1937, pp. 517, 521), 92-8102; Norris v. Coley, 100 Ga. 547 (28 S. E. 222); Equitable Building &c. Assn. v. State of Ga., 115 Ga. 746 (42 S. E. 87); Justice v. Parnin, 130 Ga. 869 (61 S. E. 1044). And when it is in possession of known persons, the tax officials are without authority to issue an execution in rem against the property, since they must at all times use…
2Cases cited7 opinions
- Wiley v. MartinSupreme Court of Georgia · 1926
- Norris v. ColeySupreme Court of Georgia · 1897
- Leonard v. PilkintonSupreme Court of Georgia · 1896
- Justice v. ParninSupreme Court of Georgia · 1908
- Cook v. Turner, Langdale & BennettSupreme Court of Georgia · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In Re Anchor Glass Container Corp.United States Bankruptcy Court, M.D. Florida · 2007