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BOARD OF COMMISSIONERS OF FULTON COUNTY v. 1991 TAX DIGEST FOR FULTON COUNTY

No. S91A1670.

410 S.E.2d 721 (1991)

261 Ga. 702

BOARD OF COMMISSIONERS OF FULTON COUNTY v. 1991 TAX DIGEST FOR FULTON COUNTY.

Supreme Court of Georgia.

November 25, 1991.

Attorney(s) appearing for the Case

Harold T. Daniel, Jr., Gary R. McCain, Webb & Daniel, Atlanta, for Bd. of Com'rs of Fulton County.

W. Roy Mays, III, Warren C. Fortson, Fortson & White, R. Michael Robinson, Joe M. Harris, Robert J. Proctor, Atlanta, for 1991 Tax Digest for Fulton County.

WELTNER, Justice.

Pursuant to OCGA § 48-5-310, the trial court was authorized to enter an order for the immediate and temporary collection of real property taxes for tax year 1991 on the basis of the 1990 tax digest. The constitutional challenge to the statute is without merit.

However, it was beyond the province of the trial court to require the county authorities to justify the wisdom (as opposed to the legality) of proposed county expenditures.

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