Barr v. Jackson County

Decision Date08 February 1977
Docket NumberNo. 31790,31790
Citation232 S.E.2d 923,238 Ga. 332
PartiesC. W. BARR et al. v. JACKSON COUNTY, Georgia, et al.
CourtGeorgia Supreme Court

Larry W. Thomason, Decatur, for appellants.

Davis, Davidson & Hopkins, Jack Davidson, Ronald K. Hopkins, Jefferson, for appellees.

JORDAN, Justice.

C. W. Barr and other taxpayers appeal from the dismissal of their equitable action against Jackson County, Members of the Board of Commissioners of Roads and Revenues, and tax officials.

The first two counts of the complaint alleged a lack of uniformity of tax assessments, and the unconstitutionality of certain tax laws. Declaratory and injunctive relied was sought.

The third count alleged that the detailed actions of the County Commissioners in administering the tax laws in the County constituted malpractice in office, and it was prayed that the Commissioners be removed from office.

1. The trial judge correctly held that the appellants had an adequate remedy at law as to the allegations of the first two counts of the complaint, and that they were not entitled to relief in a court of equity. Tax Assessors v. Chitwood, 235 Ga. 147, 218 S.E.2d 759 (1975); Butts County v. Briscoe, 236 Ga. 233, 223 S.E.2d 199 (1976); Chilivis v. Kell, 236 Ga. 226, 223 S.E.2d 117 (1976).

2. The appellees have suggested that the issue is moot as to whether an equitable action would lie to remove the members of the Board of Commissioners of Roads and Revenues named as defendants in the complaint for alleged malpractice in office, since these commissioners are no longer in office. The appellants have, in effect, admitted that these commissioners are no longer in office. The issue raised by the third count is therefore moot.

Judgment affirmed.

All the Justices concur.

To continue reading

Request your trial
10 cases
  • Vann v. DeKalb County Bd. of Tax Assessors
    • United States
    • Georgia Court of Appeals
    • January 20, 1988
    ...rule bars the issuance of a declaratory judgment or mandamus. Wilkes v. Redding, supra 242 Ga. at 79, 247 S.E.2d 872; Barr v. Jackson County, 238 Ga. 332, 232 S.E.2d 923; Butts County, supra 236 Ga. at 236, 223 S.E.2d Appellant also asserted that he was deprived of due process of law and eq......
  • Southern LNG, Inc. v. MacGinnitie
    • United States
    • Georgia Supreme Court
    • November 29, 2011
    ...22 (2003). A taxpayer may challenge the constitutionality of certain tax laws before the board of equalization ( Barr v. Jackson County, 238 Ga. 332, 232 S.E.2d 923 (1977)); may bring before the board contentions that local tax officials have engaged in discriminatory practices, have failed......
  • Acree v. Walls
    • United States
    • Georgia Supreme Court
    • February 22, 1978
    ...through appeals to the board of equalization, so too do these taxpayers. For cases following Chitwood, see e. g., Barr v. Jackson County, 238 Ga. 332, 232 S.E.2d 923 (1977); Casey v. Landrum, 238 Ga. 284, 232 S.E.2d 916 (1977); Butts County v. Briscoe, 236 Ga. 233, 223 S.E.2d 199 (1976); Ch......
  • Rockdale County v. FINISHLINE INDUSTRIES, A98A1818.
    • United States
    • Georgia Court of Appeals
    • May 27, 1999
    ...including the constitutionality of appraisal methods. Wilkes v. Redding, 242 Ga. 78, 79, 247 S.E.2d 872 (1978); Barr v. Jackson County, 238 Ga. 332, 232 S.E.2d 923 (1977); Tax Assessors v. Chitwood, 235 Ga. 147, 153-154, 218 S.E.2d 759 (1975); Chilivis v. Backus, 236 Ga. 88, 90, 222 S.E.2d ......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT