8 S.E.2d 43 | Ga. | 1940
1. "The proper procedure for contesting taxability of unreturned property assessed or sought to be assessed by a county board of tax-assessors is by petition in equity. The board of arbitration provided for by the Code, § 92-6912, has no authority to pass upon questions of taxability of such property." Columbus Mutual Life Ins. Co. v. Gullatt (13108) and Guardian Life Ins. Co. of America v. Gullatt (13115), ante, 747. When such a board undertakes to do so, its decision on taxability is void as beyond the powers conferred by law. *767
2. "It is settled by the decisions of this court that the writ of certiorari will not lie to review a void judgment by a court legally constituted, or any pretended judgment by an individual or body of individuals assuming to exercise judicial powers without any lawful authority so to do. Murray v. State,
Judge Pratt was designated for this case, instead of Justice Duckworth, disqualified. The answer to the question propounded depends on a determination of the powers conferred by statute upon the board of arbitrators provided by section 6 of the tax-equalization act (Ga. L. 1913, p. 123; Code, § 92-6912). Whether or not other reasons urged are meritorious, it follows from what is stated in the headnotes that the certified question must be
Answered in the negative. Reid, C. J., Atkinson, P. J., and Bell, Jenkins, and Grice,JJ., concur. *768