HUNSTEIN, Justice.
The Clayton County Board of Tax Assessors prepared a tax digest for the 1999 tax year. Due to pending appeals, however, the digest could not be submitted for approval by the State Revenue Commissioner. Clayton County petitioned the superior court for an order authorizing the immediate and temporary collection of ad valorem taxes pursuant to OCGA § 48-5-310. A hearing was held and appellee Lee Sexton and others intervened in order to object...
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