McMURRAY, Presiding Judge.
Jerry C. Averett and Rebecca Averett filed an action against Troup County, Georgia, pursuant to OCGA § 48-5-380(c), seeking a refund of interest and penalties Troup County assessed the Averetts in conjunction with the collection of 1991 ad valorem taxes encumbering 94 parcels of the Averetts' realty. These additional costs were levied against the parcels because the Averetts did not pay their 1991 ad valorem taxes until March 26 and...
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