150 Ga. 450 | Ga. | 1920
J. E. Haslam and others, on June 23, 1919, brought an action to enjoin T. E. Tharpe and G. W. Winn, respectively tax-collector and sheriff of Houston county, and William A. Wright, comptroller-general of the State, to enjoin them from enforcing against petitioners and their realty State and county taxes claimed against them for the year 1918. On a preliminary hearing the judge of the superior court, on considering an agreed statement of facts, granted an interlocutory injunction. Defend
Land in this State subject to taxation must be returned by the owner to the tax-receiver of the county where the land lies (Political Code, § 1068); the tax thereon must be paid to that county (lb. § 1078); the receiver must open his books for returns February 1, and close the same May 1, each year; and the owner of property held and subject to taxation on January 1, previously, must return the same during the period the receiver’s book is required to be kept open; and within ten days after May 1 of each year the receiver must present the tax returns of the county for the current year to the county board of tax-assessors (lb. § 1116-f), to be inspected by the board in order that all property in the county subject to taxation may be assessed and returned (lb. § 1116-f); and the lien for taxes covers the property of taxpayers liable to tax from the time fixed by law for valuation of the same in each year until the tax is paid (Civil Code, § 3333). In view of these statutory provisions, and under the agreed statement of facts, the judge did not err in granting an interlocutory injunction the effect of which was to preserve the status pending the litigation to determine the question whether the lands of petitioners in this case are legally returnable in Houston or in Macon county.
Judgment affirmed.