IN THE SUPERIOR COURT OF WILKES COUNTY

STATE OF GEORGIA

IN THE MATTER OF THE 2009 TAX DIGEST

FOR WILKES COUNTY, GEORGIA CIVIL ACTION FILE NO.

09-CV-_____________________

PETITION FOR INTERIM COLLECTION OF TAXES

PENDING APPROVAL OF 2009 TAX DIGEST

Come now the Board of Commissioners of Wilkes County, a political subdivision of the State of Georgia, and the Wilkes County Board of Education (hereinafter "Petitioners") and petition this Court pursuant to Official Code of Georgia Annotated 48-5-310 to issue an Order authorizing the immediate and temporary collection of taxes, as follows:

1.

The Board of Commissioners of Wilkes County, Georgia, a political subdivision of the State of Georgia. The Board of Commissioners of Wilkes County is the governing body of said county. Said Board of Commissioners voted to seek Interim Collection of Taxes at the November meeting of the Board of Commissioners, to wit, November 12, 2009 and the Board of Education voted to seek the same at its November meeting of the Board of Education, to wit, November 16, 2009.

2.

Wilkes County, Georgia (hereinafter referred to as "the County") is authorized under the laws of the State of Georgia to levy and collect ad valorem taxes upon all property located within its jurisdiction, both for itself and for the Wilkes County Board of Education.

3.

The Wilkes County Board of Commissioners and the Wilkes County Tax Commissioner, pursuant to O.C.G.A. 48-3-400 et seq., bill and collect taxes for the Wilkes County Board of Education based upon valuations in the County's current Tax Digest.

4.

The 2009 tax digest for Wilkes County has not been submitted to the State Revenue Commissioner for approval and cannot be submitted due to delays arising from the time and labor required to complete the revaluation of all residential properties in the county.

5.

Due to the revaluation delays, it will be impossible to complete the 2009 digest in time to have the digest submitted and approved by the State Revenue Commissioner to allow for the issuance of tax bills prior to the end of calendar year 2009.

6.

Unless the court authorizes the immediate temporary collection of the 2009 ad valorem taxes, the governing body of Wilkes County and the Wilkes County Board of Education will each respectively not be able to:

(A) Pay the county's and school system debts as they mature,

(B) Pay appropriate salaries of employees, other government officials, and other persons entitled to receive either compensation by or funds from the county as provided by law;

(C) Maintain an orderly and normal function of county business and government affairs;

(D) Maintain an adequate, proper, or desirable credit taking either to maintain or affect existing or future interest rates on bonded indebtedness or indebtedness on loans incurred or obligated by the county governing authority; and

(E) Avoid by practical means the suffering of immediate and irreparable injury, loss, damage, or any other significant matter.

WHEREFORE, petitioners pray to the court as follows:

(1) That the Court enter an order authorizing the immediate and temporary collection of ad valorem taxes by the governing authority of Wilkes County, Georgia and by the Wilkes County Board of Education for the year 2009;

(2) That the Court set the 2009 incorporated and unincorporated millage rates for the purpose of sales of motor vehicle tags and mobile home decals and timber tax at the same rate as established for 2008 ad valorem collections.

(3) That the Court establish the basis on which temporary taxes on each parcel of property shall be levied for the County and the Wilkes County Board of Education as to the year 2009;

(4) That the Court establish the manner in which the taxes are to be collected and otherwise received;

(5) That, in particular, the Court order set temporary taxes for the County and the Wilkes County Board of Education to be collected based upon the tax digest utilized for collections of 2008 taxes pursuant to the Official Code of Georgia Annotated 48-5-310 (f) (2) or, in the alternative, on the basis of any other reasonable method which will do substantial justice to the parties under all the circumstances pursuant to the Official Code of Georgia Annotated 48-5-310 (f) (3);

(6) That the Court direct that the time within which to pay taxes, before the taxes will bear interest under the temporary procedure, and that the same be 60 days from the date that the tax bills are mailed;

(7) That the Court relieve the Tax Commissioner from any requirements to adjust the 2009 State and County ad valorem taxes on any motor vehicle, trailer, mobile home and timber sale after the digest is finalized and approved, and declare as final all such taxes paid on such properties pursuant to the Court's authorization for temporary tax collections;

(8) That when the 2009 tax digest is approved, or otherwise enforceable, that the Court relieve the County from any requirement to prepare or mail a revised and final 2009 tax bill, or make any other adjustment, after temporary collection, with respect to any taxpayer when the amount of taxes

owed by such taxpayer for the year 2009 is within ten dollars ($10.00) of the amount due under the temporary billing authorized by the Court in this action;

(9) That the Court direct publication of this petition and set a time and date, not less than 10 days from the date of filing this petition, for an expedited hearing on this petition; and

(10) That the Court grant such other and further relief as the Court may deem just and proper.

Respectfully Submitted

27 E. Public Square _____________________________

Washington, Georgia 30673 Charles E. LeGette, Jr.

(706) 678-3286 County Attorney

Ga. Bar #445575

P.O. Box 128 _____________________________

Washington, Georgia 30673 James I. Roberts

(706) 678-2448 Board of Education Attorney

Ga. Bar #608575

IN THE SUPERIOR COURT OF WILKES COUNTY

STATE OF GEORGIA

IN THE MATTER OF THE 2009 TAX DIGEST

FOR WILKES COUNTY, GEORGIA CIVIL ACTION FILE NO.

09-CV-_____________________

RULE NISI ORDER

The Wilkes County Board of Commissioners and the Wilkes County Board of Education having petitioned this Court for an order allowing the interim collection of taxes pending completion and approval of the 2009 tax digest, IT IS HEREBY ORDERED that a hearing on said petition shall be held in the Superior Court of Wilkes County, Georgia on December 3, 2009 at 1:30 PM in the Wilkes County Superior Court courtroom.

IT IS FURTHER ORDERED that the county governing authority shall cause to be published in the official news paper of Wilkes County, Georgia for publication of official notices a copy of the petition as well as this order filed in this action.

IT IS SO ORDERED this 16th day of November, 2009

____________________________________ HAROLD A. HINESLEY, JUDGE

Wilkes County Superior Court

Toombs Judicial Circuit