UNITED STATES v. DEKALB COUNTY

No. 82-8742.

729 F.2d 738 (1984)

UNITED STATES of America, Plaintiff-Appellant, Cross-Appellee, v. DEKALB COUNTY, Dekalb County Tax Assessors, Tom B. Parris, Billie Ruth Smith, and Bernard Ratkin, County Tax Assessors In Their Official Capacity, and Eugene E. Adams, County Tax Commissioner In His Official Capacity, Defendants-Appellees, Cross-Appellants, v. BANKERS LIFE COMPANY, Defendant in Counterclaim.

United States Court of Appeals, Eleventh Circuit.

April 12, 1984.


Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Michael L. Paup, Chief Appellate Sec., David English Carmack, David I. Pincus, Tax Division, U.S. Dept. of Justice, Washington, D.C., for plaintiff-appellant.

George Dillard, Gail C. Flake, Decatur, Ga., for defendants-appellees.

Before TJOFLAT and HILL, Circuit Judges, and LYNNE, District Judge.


LYNNE, District Judge:

In proceedings below the United States sued to recover a refund of ad valorem taxes on personal property paid by mistake to Dekalb County, Georgia, for the years 1961 through 1978. The district court entered a judgment in its favor in the amount of $53,750.00 for payments made in years 1973 through and including 1979, applying the six year statute of limitations. 28 U.S.C. § 2415(a).

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