CANDLER, Justice.
This litigation arose when Emory University through its trustees filed a petition for a declaratory judgment and for injunctive relief in the Superior Court of DeKalb County against six officials of that county, namely, W. Fred Nash, as its Tax Commissioner; Vernon E. Hobbs, Thomas G. Smith and R. Worley Field, as its Tax Assessors; and Robert Broome, as its Sheriff; and also against Dixon Oxford, in his official capacity as State Revenue Commissioner...
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