Belcher v. Sumter County

Bell, Chief Judge.

This is a declaratory judgment action brought by the tax commissioner of Sumter County, Frank A. Belch-er, Sr., to determine the proper method of computing his compensation. The office of Sumter County Tax Commissioner was created pursuant to Ga. L. 1925, p. 744, as amended by Ga. L. 1962, p. 2237. Section ten of this local Act provided that the tax commissioner receive commissions paid by the State of Georgia, supplemented by a sum fixed by the board of commissioners so long as the full compensation did not exceed $5,400 per year.

In 1976, the legislature passed a general…