15 S.E.2d 445 | Ga. | 1941
1. Construing the provisions of the Code, §§ 92-7701, 92-7702, 110-1001, in the light of former interpretations made in Georgia Railroad Banking Co. v. Wright,
2. Assuming it to be true, as contended, that when a taxpayer fails to make a return of property the statute does not begin to run until the county board of tax-assessors actually makes an assessment upon which an execution could be issued, which assessment may now be made at any time within seven years (Ga. L. 1935, p. 472; 1937, p. 517), and assuming also that it appears in the record now before the court that it was shown that the execution sought to be enforced was in fact based on such an assessment, nevertheless it was not made to appear when the assessment was actually made: and since as the law stood in 1929 it was contemplated that an assessment in such case be made by the Fulton County board of tax-assessors before December 20 of such year (Ga. L. 1920, p. 17, and see generally Code, § 92-6911 et seq.), it should be taken that the assessment was in fact made before such date, in the absence of a showing to the contrary.
3. Since under the above rulings the execution was barred, the taxpayer was no longer bound for the taxes; and he could maintain the present action to enjoin enforcement of the execution and for its cancellation. He was not estopped from doing so because he owned the property for the entire year for which the taxes involved were due, failed to make a return of the property for such year, and had not paid or offered to pay the taxes.
4. The court did not err in granting an interlocutory injunction.
Judgment affirmed. All the Justicesconcur.