Turner v. Wade, 254 U.S. 64 (1920)

Turner v. Wade


No. 29


Argued November 14, 1919
Restored to docket for reargument January 5, 1920
Reargued October 11, 1920
Decided November 8, 1920
254 U.S. 64

ERROR TO THE SUPREME COURT
OF THE STATE OF GEORGIA

Syllabus

The Georgia Tax Equalization Act (Laws, 1913, p. 123, §§ 6-7), empowers the Board of County Tax Assessors to assess property for taxation and requires it to notify the taxpayer of changes made in his return; it gives him, if dissatisfied, the right to demand an arbitration, and provides that a majority of three arbitrators, one appointed by him, one by the Board, and the third by the two so selected, shall fix the assessment, but the arbitrators must render their decision within ten days from the naming of the arbitrator by the Board, otherwise the Board’s decision -- i.e., its assessment -- stands affirmed, and no notice is afforded the taxpayer before the making of the Board’s assessment, nor any opportunity to be heard concerning it save that, before the arbitrators. Held that an assessment so made by the Board of County Tax Assessors increasing the valuation returned by a property owner without notice or hearing was without due process of law where his remedy by arbitration proved abortive because the arbitrators, though agreeing that the assessment was excessive, could no two of them unite on a new assessment before the ten-day limitation expired. P. 70.

147 Ga. 666 reversed.

The case is stated in the opinion.