Supreme Court of Georgia June 3, 2013, S13A0203 (Columbus Board of Tax Assessors v. Yeoman)

NAHMIAS, Justice.

The trial court in this case ruled that there is no conflict between the 2010 amendment to OCGA § 48-5-2 (3) (the “2010 Amendment”) and a 1981 local constitutional amendment (the “LCA”) providing for the assessment of homestead property in Muscogee County for school and consolidated city-county government taxing purposes.