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UNDERCOFLER v. SEABOARD A. L. R. CO.

23785, 23786, 23787.

222 Ga. 822 (1966)

152 S.E.2d 878

UNDERCOFLER, Commissioner v. SEABOARD AIR LINE RAILROAD COMPANY et al. DEKALB COUNTY v. SEABOARD AIR LINE RAILROAD COMPANY et al. GEORGIA MUNICIPAL ASSOCIATION v. SEABOARD AIR LINE RAILROAD COMPANY et al.

Supreme Court of Georgia.

Decided December 5, 1966.

Rehearing Denied December 15, 1966.

Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, William L. Harper, H. Perry Michael, Assistant Attorneys General, for Undercofler.

Troutman, Sams, Schroder & Lockerman, Robert S. Sams, Allen E. Lockerman, Milton A. Carlton, Jr., Robert E. Northup, for Seaboard.

George P. Dillard, Herbert O. Edwards, Robert E. Mozley, for DeKalb County.

James T. McIntyre, Jr., for Ga. Municipal Association.

Harold Sheats, J. C. Murphy, for Fulton County.

GRICE, Justice.

A railroad company's claim of discriminatory and disproportionate assessment of its property for ad valorem taxes brought about these appeals.

The litigation began when Seaboard Air Line Railroad Company filed its petition in the Superior Court of Fulton County on July 12, 1966, against Hiram K. Undercofler, State Revenue Commissioner, making this claim as to his assessment of its property for taxes for the year 1966. The commissioner answered...

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