444 S.E.2d 771 BOARD OF TAX ASSESSORS OF COLUMBUS, GEORGIA et al. v. TOM’S FOODS, INC. S94A0602.Supreme Court of Georgia. DECIDED JUNE 27, 1994. CARLEY, Justice. OCGA § 48-5-18 (a) provides that: Except as otherwise provided in this Code section, each tax commissioner and tax receiver shall open his books for the return of taxes […]
