Chilivis v. Kell

10 Citing cases

  1. Acree v. Walls

    240 Ga. 778 (Ga. 1978)   Cited 12 times
    In Acree v. Walls, 240 Ga. 778, 787 (2) (243 S.E.2d 489), it was held that "the denial of injunctive relief now presents a moot question" where the taxes had already been collected on a temporary basis, the revenue commissioner had already approved the tax list, and no supersedeas was obtained from the orders of the trial court refusing to enjoin such action.

    They are complaining, in essence, of the utilization in the digest of a systematic subclassification of property in violation of the constitutional requirement of uniformity. They argue that this results in a tax digest based on arbitrary assessments not equal to 40% of the fair market value of the property. This is precisely the type of challenge to the tax digest made by the taxpayers in Chitwood, and just as the taxpayers there were held to have an adequate remedy at law 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); Chilivis v. Kell, 236 Ga. 226 ( 223 S.E.2d 117) (1976). 2.

  2. Strickland v. Douglas County

    272 S.E.2d 340 (Ga. 1980)   Cited 13 times

    In obtaining reasonable uniformity of tax digests as between all the counties the Commissioner is required to make adjustments in county tax digests, submitted to him under the statute, as may appear to him to be just and right. The very nature of the work, and the duty imposed, mandates that the Commissioner be vested with considerable discretion to accomplish that end. A county may seek review of the Commissioner's exercise of the discretion given him. Chilivis v. Kell, 236 Ga. 226, 230 ( 223 S.E.2d 117) (1976). It is obvious from the language of the statute that his order that assessments contained in a given county tax digest be increased or decreased by certain percentages must be upheld unless his actions are deemed to be unreasonable, beyond his authority or constitute an abuse of discretion. General principles of administrative law apply.

  3. North by Northwest c. Assn. v. Cates

    241 Ga. 39 (Ga. 1978)   Cited 8 times

    The court denied the appellants' request to declare void the appointment of an arbitrator by the board. The court granted the appellee State Revenue Commissioner's motion to dismiss on grounds of mootness and also on the ground that the relief requested against the state could not be granted to the individual taxpayers, citing Chilivis v. Kell, 236 Ga. 226 (5) ( 223 S.E.2d 117) (1976) and cits. This appeal follows. Held:

  4. Kell v. Boggs

    232 S.E.2d 843 (Ga. 1977)

    This is an appeal from the dismissal of a petition for mandamus against the State Revenue Commissioner and the taxing authorities of Douglas County. This is the third appearance in this court of litigation involving the same parties. See Chilivis v. Kell, 236 Ga. 226 ( 223 S.E.2d 117) (1976) and Smith v. Day, 237 Ga. 48 ( 226 S.E.2d 588) (1976). This case is controlled by Casey v. Landrum, 238 Ga. 284.

  5. Barr v. Jackson County

    232 S.E.2d 923 (Ga. 1977)   Cited 9 times

    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 ( 233 S.E.2d 199) (1976); Chilivis v. Kell, 236 Ga. 226 ( 223 S.E.2d 117) (1976). 2.

  6. Casey v. Landrum

    232 S.E.2d 916 (Ga. 1977)   Cited 3 times

    We have carefully reviewed the record and concur in the opinion of the trial court that the plaintiffs have an adequate remedy at law before the county board of equalization for the relief sought by them in this litigation. 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); Tax Assessors of Gordon County v. Chitwood, 235 Ga. 147 ( 218 S.E.2d 759) (1975). Judgment affirmed. All the Justices concur.

  7. Dean v. Fulton County Board of Tax Assessors

    463 S.E.2d 64 (Ga. Ct. App. 1995)   Cited 1 times

    The superior court's dismissal of plaintiff's action is predicated upon a number of Supreme Court cases holding that, as a matter of policy and judicial economy, a superior court should not exercise its equitable jurisdiction in tax assessment cases to address issues of valuation, taxability, uniformity, constitutionality, including the constitutionality of appraisal methods, and procedure which may be reviewed via statutory appeal to a county board of equalization pursuant to OCGA § 48-5-311. City of Atlanta v. North by Northwest Civic Assn., 262 Ga. 531, 535 (3) ( 422 S.E.2d 651); Wilkes v. Redding, 242 Ga. 78, 79 ( 247 S.E.2d 872); Barr v. Jackson County, 238 Ga. 332 (1) ( 230 S.E.2d 881); Chilivis v. Kell, 236 Ga. 226, 227 (1) ( 223 S.E.2d 117); Chilivis v. Backus, 236 Ga. 88, 90 ( 222 S.E.2d 371); Tax Assessors of Gordon County v. Chitwood, 235 Ga. 147, 153-154 ( 218 S.E.2d 759). Plaintiff contends that the cases relied upon by the superior court as authority for the dismissal are in apposite because the controversy submitted by his complaint, the validity of the second tax assessment which was issued following the earlier unappealed tax assessment, is not within the statutory jurisdiction of county boards of equalization.

  8. Board of Tax Assessors v. Clary

    161 Ga. App. 828 (Ga. Ct. App. 1982)   Cited 2 times

    Ogletree v. Woodward, 150 Ga. 691, 694 ( 105 S.E. 243) (1920). Individual taxpayers have no right to challenge the factual decisions of the State Revenue Commissioner in equalizing the digests of various counties, Chilivis v. Kell, 236 Ga. 226, 229 ( 223 S.E.2d 117) (1976); nor can an individual taxpayer challenge the Revenue Commissioner's decisions regarding the assessment of the property of railroads and utilities. Butts County v. Briscoe, 236 Ga. 233, 236 ( 223 S.E.2d 199) (1976).

  9. Adams v. Smith

    415 F. Supp. 787 (N.D. Ga. 1976)   Cited 8 times

    The plaintiffs' position would appear to be correct as far as it goes. In Chilivis v. Kell, 236 Ga. 226, 223 S.E.2d 117 (1976), and Butts County v. Briscoe, 236 Ga. 233, 223 S.E.2d 199 (1976), the Georgia Supreme Court held that individual taxpayers have no right under state law to challenge the factual decisions of the State Revenue Commissioner in equalizing the digests of the various counties.. . . . It would create a chaotic condition in the tax affairs of the state if individual taxpayers in each of the counties had the right to challenge the factual decisions of the State Revenue Commissioner in equalizing `as far as practicable' (Code Ann. § 92-7001(b)) the values of property subject to taxation in the state.

  10. Butts County v. Briscoe

    223 S.E.2d 199 (Ga. 1976)   Cited 10 times
    In Butts County v. Briscoe, 236 Ga. 233, 236 (223 S.E.2d 199) (1976), we said: "The taxpayers are not entitled to injunctive relief or a declaratory judgment as to their pending appeals from changes in their tax returns.

    Individual taxpayers have no right to challenge the factual decisions of the State Revenue Commissioner in equalizing the digests of the various counties. See Chilivis v. Kell, 236 Ga. 226 (1976). 5. Code Ann. § 92-7008 is not subject to the constitutional attacks made.