Barr v. Jackson County

• Decision Date: 08 February 1977
• Docket Number: No. 31790,31790
• Citation: Barr v. Jackson County, 232 S.E.2d 923, 238 Ga. 332 (Ga. 1977)
• Parties: C. W. BARR et al. v. JACKSON COUNTY, Georgia, et al.
• Court: Georgia Supreme Court

Page 923

232 S.E.2d 923

238 Ga. 332

C. W. BARR et al. v.JACKSON COUNTY, Georgia, et al.

No. 31790.

Supreme Court of Georgia.

Feb. 8, 1977.

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...