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WE, THE TAXPAYERS v. BOARD OF TAX ASSESSORS

Nos. S12A0700, S12X0701.

734 S.E.2d 373 (2012)

292 Ga. 31

WE, THE TAXPAYERS, et al. v. BOARD OF TAX ASSESSORS OF EFFINGHAM COUNTY. Board of Tax Assessors of Effingham County v. We, the Taxpayers, et al.

Supreme Court of Georgia.

November 19, 2012.

Attorney(s) appearing for the Case

Dana F. Braun, Callaway, Braun, Riddle & Hughes, P.C., Savannah, for appellant, Docket No. S12A0700.

Benjamin Mason Perkins, Patrick T. O'Connor, Oliver, Maner LLP, Savannah, for appellee, Docket No. S12A0700.

Benjamin Mason Perkins, Patrick T. O'Connor, Oliver, Maner LLP, Savannah, for appellant, Docket No. S12X0701.

Dana F. Braun, Callaway, Braun, Riddle & Hughes, P.C., Savannah, for appellee, Docket No. S12X0701.

HINES, Justice.

In case number S12A0700, We, the Taxpayers, an unincorporated association of individual taxpayer residents of Effingham County ("Taxpayers"), appeals the trial court's order dismissing Taxpayers's complaint against the Board of Tax Assessors of Effingham County ("Board"). In case number S12X0701, the Board appeals the superior court's denial of its motion for summary judgment. For the reasons that follow, we affirm the trial court in case number S12A0700...

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