May 6/17/20, 1968 Mayor and Council Minutes
MAY
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A meeting with the
from Bennett Woods
were reached.
The Citizens base their discrimination charge on the entrance of Mr. Scott
Jackson into their homes. They further state that their evaluation should
not be effective until every house in the city has been entered by Mr.
Jackson. The Honeycutt representative entered most homes in 1962.
A searcho~.the tax records by the Committee found 240 houses in all sections
of the City (excluding commercial, vacant lots, new homes, and Bennett Woods)
which has increases in evaluation and 78 homes which had decreases in evalua-
tion since Mr. Jackson's employment. A copy of this report is attached.
A further comparison was made to determine if discrimination was used in
evaluation of the Bennett Woods homes. This was done by taking an evalua-
tion from Bennett Woods and an evaluation in Ward One. A copy of this
report is attached. An examination of this report indicates that the Ward
7 house original evaluation was $2.31 per sq. ft. of heated space after
d"eductions" are made for assessment of extra items. The currept evaluation
is $3.12 per sq. ft. of heated space while the Ward One house is $3.21 per
sq. ft. of heated space and has been so valued since 1962.
It is our opinion that, Mr. Jackson has been trying to up date all properties
to the 1962 evaluation as adopted by Mayor and Council. It is quite evident
that the most unequal evaluation existed in the newer construction, because
the city tax department prior to Mr. Jackson's employment and after purchase
of the so called Honeycutt cards did not follow the 1962 system. Instances
have been found where properties were valued at 60% to 70% of Fair Market
Value. This action by part time and county assessors prompted the employ-
ment of Mr. Jackson in 1966. Since Mr. Jackson's initial employment with the
city, he has been investigating all of the properties added to the digest
after 1962 for possible discrepancies in evaluation.
Insofar as we are unable to find a deliberate or intentional plan or purpose
of Mr. Jackson to assess some and not assess others or to assess some for a
short period and others for a longer period, we can not uphold a charge of
discrimination. We, therefore, uphold the action of Mr. Jackson.
We do, however, recommend that Mr. Jackson show his identification to each
party, whether he be known or not, before he enters a household.
A check ot tax records 5-11-68 by C. W. Armour is reported be10w.
e f0110wing items were e1iminated:
A11 commer1ca1 property
A11 vacant 10ts and acer~ge
A11 new construction of homes and homes that were not on the
1965 books.
'''''ne f0110wing 1S a recap ot cnanges wh1cn have been made s1nce M.c. Jackson
.nas been an emp10yee or tne C1ty or Smyrna.
Streel; Name
Increase
Decrease
A1pine Drive
Anderson Circ1e
Ann Road
Arden Way
BanK Streei:
Beaver CreeK Rd.
Brenda Drive
Brown C1rcle
BurbanK C1rcle
Car01yn Dr1ve
CheroKee Tra11
Cherrydale Lane
Church Street
C1 ~t't'wood Dr.
C01by Court
Concord C1rc1e
N. Cooper LaKe Kd.
Creal; 'l'ra1~
Creatwooct Trai1
Crestv1ew Dr.
De.1.1 Ave.
Dogwood C1rc1e
Dundee Dr1ve
Dunn St.
East:t 1e1d kd.
P1ag1er C1rc1e
P1ern.ing Street:
Ploya Drive
Pranc1S Dr1ve
Fraser St.
Fu1ler Sl;reet
Glenaale C1rcle
G1enroy Dr1ve
G1enroy P1ace
Green Acres Rd" '
. Guther:1.e
Harold. Lane
Hawthorne Ave
Hayes Drive
HicKory ACres Dr.
H1c1:\.ory H111 Dr.
H1~hla nd Ave.
High.1.and Dr.
Hil1side Ra.
HoneysucK1e Dr.
H ugnes Street
2
2
.1.
1
2
2
3
2
2
8
3
5
1
2
15 -x:
2
1
'7
1
.1.
3
12 .x;.
4
2
2
2
1
1
1
2
1
2
.1.
1
1
2
3
.1.
1
2
1
1
2
1
1
1
1
4
1
1
. .1.
2
1
1
4
3
.1.
.1.
2
2
aKe Court
Leatmore DrJ..ve
Lee Street
Loch10mond lLane
Lane Street
Mackinaw
Magno1ia DrJ..ve
MarSTon St.
Medl.J..n St.
Mimosa C1rc1e
Morris CJ..rc~e
McCaul.ey Ro ad
McC11nden
Nancy C1rc1e
Navano 'l.'raJ..~
Northv1ew Pl.'ace
Oakda1e Drive
OaKview Dr.
01d ConcQrd
01d Spr:ing Rd.
ParKway DrJ..ve
ParkWood Road
PJ..necrest Circ1e
Pineda1e Dr.
P1nehil.l. Dr.
pinenurst CJ..rCl.e
P1nenurst Dr.
Powaer Springs
Ridgecrest Rd.
Ri ta Way
RooJ..n Lane
Reed Road
R011ing View Dr.
Rosedal.e Dr.
Roswe~~ Streel::
San FernandO Dr.
Sant'ord i'1ace
Sant'ora Rd.
Snaron Circ~e
Trail.
Ra.
aer SprJ..ngs
Spr1ng Dr1ve
Spr1ng Streel:
Spr1ngcreeK P1ace
Stepnens Street
S'toneCreen Rd.
Stratnmoor Rd.
TJ..mber~anct St
Tra1~\"00d Dr1ve
Va11ey Dr
1Ker Court
1Ker~ Streel::
Wayl.and CourT
Wes'tbrook Dr.
street Name
Ing1ewood C1rc1.e
Inverness Road
Ivanhoe Lane
Increases
Decrease
1
1
1
1
S t:ree t
1
2
1
7
1
3
1
1
1
1
3
~
1
1
1.
1.
1.
5
1.
3
1
1
2
1
3
1
3
2
1
1
9
1
1
1
1
7 ~
12 ~
1.
5
1
1
2
2
1.
1.
1
1
2
3
2
2
2
1.
1.
1
2'::f
1.
2
3
Increase
DeCl:ease
4
3
2
240
1
78
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POST OPPfCE DRAW'E}~ R
TELEPHONe 4:,;:~-a().oo
May 7, 1968
Honorable George W. Kreeger
or, City of Smyrna
y Hall
Smyrna, Georgia
Re: Re~evaluation of Bennett Woods Subdivision
Dear Mayor Kreeger:
Pursuant to our telephone conversation of this
limited research has been conducted to det
position in this matter. Should this be liti
tive research will be completed.
A review of 1 cases on the matter tends to confirm
your opinion t a action of Scott Jackson in re-evalua-
ti certain of the properties in Bennett Woods was proper.
I yet found no case that states that every parcel of
ty must be r aluated at the same time; the ca es
nt out that tax base must be the same a to
a charge of discr nation however everyone is
millage in the ty, therefore, this is of no
ies state that any action concerning taxes
formance with Charter provisi.ons. In the
Council of et al v.. Puett 97
d that it is the power the
the return of taxpayers and correctl.y
of a taxpayer whe er in their judgment
under-evaluation in a return filed
is was by Charter authority and whil.e the
of Smyrna do
likewise, I
in Section
the
Hthe
Honorable George W. Kreeger
Page 2
May 7~ 1968
Mayor and Council shall have full power and authority for the
assessment~ levy and collection of an ad valorem tax upon real
and personal. property" "
The lead case is the City Council of Augusta v. Pearce~ 79 Ga"
98~ where it is stated that whilst municipal taxes upon
property must be ad valorem yet value is to be ascertained and
determined~ not by judicial proceedings~ but by the legally
constituted authorities established for that purpose in the
given municipality; and an assessment by such authorities, in
the ~escribed mold, and without fraud or collusion~ is final.
and conclusive upon the question of value as a basis of
taxation for the time being.
Insofar as the question of discrimination is concerned~ in the
case of Northwestern Mutual Life Insurance Co. v. Suttles, 201
Ga.. 84~ at page 106, it is stated that the good faith of taxing
officials and the validity of their actions are presumed~ and
when assailed the burden of proof is upon the complaining party
and that in order to show discrimination, testimony must estab-
lish a deliberate or intentional plan or purpose of the taxing
authority to assess some and not assess others, or to assess
some for a short period and others for a longer period" Under
the present facts y understanding that Scott Jackson~
since his init nt with the City~ has been investiga-
ting all of t within the City for possible discre-
pancies in eva Certainly, the Committee appointed by
you should look rior to 1968 to determine if increases
in evaluation we areas other than Bennett Woods. This
would show that evaluation are a continuing thing and
would tend to ov charge, of discrimination.
I am forwarding
of the commit
tion will be a
Friday.
Chuck Armour a copy of this l.etter as Chairman
ppointed by you so that the enclosed informa-
able to him for his committee meeting on
Yours very truly,
~~-pp
BERL T. TATE
City Attorney
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Gul.f Oil.
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"l.630
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..l.750
..l.580
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turn arrows l' ete.. and formul.ate an
distributed
s as favorabl.e
in
1l.ed out
Homer Kuhl.
Council.
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HomlIIi!lr
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The
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lndextag
6, 1968
Woods
Tax
861 Cherokee
779 Kennesaw
2999 Highland
North Cooper
Land Lot 848
Concord Gardens
May 17, 1968
Bennett Woods
Tax
May 20, 1968
Lexington Apartments
Mathews Street
950 Cherokee Trail