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Sexton v. Clayton County Tax Digest

Trial court set an excessive millage rate for temporary collection of ad valorem taxes pending approval of county's tax digest, since that rate would allow the county to collect funds exceeding its budget.

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The issue presented for determination comes under OCGA § 48-5-310, i.e., when temporary ad valorem taxes are ordered collected by a superior court because the county tax digest has not been approved by the state revenue commissioner, should the trial court use a millage rate that will produce revenue exceeding the adopted budget when applied to the unapproved tax digest that is approximately $493,000,000 in excess of the 1998 digest. The answer is no, because only the millage rate necessary to satisfy the adopted budget would be lawful; therefore, the millage rate shall be appropriately adjusted by the trial court to meet the budget. See Container Corp. of America v. Charlton County, 259 Ga. 389, 392-393 383 SE2d 105 1989. Thus, as a matter of law, the use of such excessive millage rate constitutes plain error and an abuse of discretion by the trial court.

On August 18, 1999, the Board of Commissioners of Clayton County brought a petition in the Superior Court of Clayton County under OCGA § 48-5-310 for permission to temporarily collect taxes, because the 1999 Tax Digest could not be approved by the State Revenue Commissioner where more than three percent of the total taxable tangible digest of the county was on appeal. The trial judge ordered the matter set for hearing after notice by publication on August 30, 1999, at 8:30 a.m. The City of College Park sought to intervene, because the tax digest also affected its tax collections.

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