BARNES, Judge.
Denver C. Hooten, individually and in her capacity as Tax Director of Dougherty County, and William Ashberry, J. Dell Bush, Donald Butts, Bruce Gunnels, and William Johnson, in their capacities as members of the Board of Tax Assessors, Dougherty County (hereinafter "Hooten") appeal from the order of the trial court denying their motion to dismiss the complaint brought by 14 owners (hereinafter "Taxpayers") of real property in Dougherty County following...
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