Fayette County Board of Tax Assessors v. Georgia Utilities Co.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• revenue statutes are construed “strictly so as to resolve doubt in favor of the taxpayer”
• land and the improvements thereon constitute \one item of property\

Source: CourtListener parenthetical corpus (CC0).