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CHAMPION PAPERS, INC. v. WILLIAMS

23121.

221 Ga. 345 (1965)

144 S.E.2d 514

CHAMPION PAPERS, INC. et al. v. WILLIAMS, Commissioner, et al.

Supreme Court of Georgia.

Decided September 22, 1965.

Attorney(s) appearing for the Case

Wilbur A. Orr, Lawson E. Thompson, Connerat, Dunn, Hunter, Houlihan & Maclean, for plaintiffs in error.

Walton Hardin, contra.

DUCKWORTH, Chief Justice.

On behalf of themselves and others similarly situated, a number of taxpayers brought this equitable action against the taxing authorities of Wilkes County alleging that for the year 1964 the Board of Tax Assessors raised the respective valuations of all pine timberlands returned by all taxpayers $1 per acre, irrespective of the acreage owned by the landowners, and, in addition, arbitrarily raised the valuations of the pine timberlands returned...

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