NICHOLS, Justice.
After taxes were returned for the year 1967, the Board of Tax Assessors of Stewart County placed a value on the property of the defendants in excess of the value returned. The defendants demanded arbitration and appointed their arbitrator; the board of tax assessors then named its arbitrator and the two arbitrators named a third arbitrator as required by the Act of 1958. (Ga. L. 1958, p. 387; Code Ann. § 92-6912). A majority of the arbitrators...
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