Citizens & Southern National Bank v. Fulton County

Hill, Justice.

Citizens & Southern National Bank (hereinafter C&S) is a national banking association organized under the laws of the United States and located in the State of Georgia. In 1975 the City of Atlanta and Fulton County assessed taxes on C&S’s tangible and intangible personal property, including motor vehicle taxes. C&S paid the taxes under protest and filed tax refund claims with the city and the county. When these claims were not allowed, C&S filed complaints for tax refunds pursuant to Code Ann. § 92-3902a (Ga. L. 1975, p. 774 as amended). The actions were consolidated in the…