In the Superior Court

of Wilkes County

State of Georgia

In the matter of the

2009 Tax Digest

For City of Tignall, Ga.

Civil Action No. 09-CV-0504

Petition for Interim

Collection of Taxes

Pending Approval of

2009 Tax Digest

Comes now Mayor Richard O. Gammon and Albert Huyck, Charles Bradley, Nobie Keener, Leon Aycock, Tom Jackson, members of the City Council, Tignall, Wilkes County, a political subdivision of the State of Georgia (hereinafter "Petitioners") and petition this Honorable Court pursuant to Official Code of Georgia Annotated 48-5-310(j) to issue an Order authorizing the immediate and temporary collection of taxes, as follows:

1. Petitioners are duly elected members of the City Council of Tignall, Georgia, a political subdivision of the State of Georgia. The City Council of Tignall is the governing body of said municipality.

2. Tignall, Georgia, is authorized under the laws of the State of Georgia to levy and collect ad valorem taxes upon all property located within its jurisdiction.

3. The City of Tignall and the Wilkes County Tax Commissioner bill and collect taxes based upon valuations in the Wilkes County current and approved tax digest. However, Wilkes County, Georgia's most current and approved tax digest is the 2008 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 the large number of appeals of tax reassessments that have been filed by taxpayers in Wilkes County.

5. Due to the large number of appeals filed by taxpayers and the limited staff of the Wilkes County Board of Assessors, it will be unlikely if not impossible to hear and resolve a sufficient number of appeals 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 authorized the immediate temporary collection of the 2009 ad valorem taxes, the governing body of the City of Tignall will not be able to:

(A) Pay the municipality's 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 city as provided by law;

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

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

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

7. Petitioners seek authorization for the immediate temporary tax collection of 2009 ad valorem taxes based upon the most current and approved Wilkes County tax digest, that being the 2008 tax digest, and the City's current millage rate, that being 8.9 mills.

8. Petitioners state that the Wilkes County Board of Commissioners and Wilkes County Board of Education sought an Order, which authorized Wilkes County to begin immediate and temporary collection of ad valorem taxes for tax year 2009 based upon the most current and approved 2008 tax digest. See, In the Matter of the 2009 Tax Digest for Wilkes County, Georgia, Civil Action No. 09-CV-0508, Wilkes County Superior Court. The current millage rate of 8.9 mills for the City of Tignall was included in the temporary Wilkes County millage rate for maintenance and operation (incorporated).

WHEREFORE, Petitioners pray to the court as follows:

(a) That the Court enter an order authorizing the immediate and temporary collection of ad valorem taxes by the governing authority of the City of Tignall, Wilkes County, Georgia, for the year 2009 for any property within its jurisdiction;

(b) That, in particular, the Court order said temporary taxes for the City of Tignall to be collected based upon the most current and approved Wilkes County tax digest utilized for collections of 2008 taxes pusuant to O.C.G.A. 45-5-210(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 O.C.G.A. 48-5-310(f)(3);

(c) That the Court set the 2009 incorporated millage rate for the purpose of sales of motor vehicle tags, mobile home decals, and timber sales at the same rate as established for the temporary 2009 ad valorem collections;

(d) That the Court establish the basis on which temporary taxes on each parcel of property shall be levied for the City of Tignall as to the year 2009;

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

(f) That the Court direct 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;

(g) That the Court relieve the Wilkes County Tax Commissioner from any requirements to adjust the 2009 State and County ad valorem taxes or 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;

(h) That when the 2009 tax digest is approved, or otherwise enforceable, that the Court relieve the City from any requirement to prepare or mail a revised and final 2009 tax bill, or make 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;

(i) That the Court hold an expedited hearing on this petition not less than 10 days from the date of filing of this petition; and

(j) That the Court grant such other and further relief as it deems lawful and proper.

This 20th day of November, 2009.

Respectfully submitted,

Michael O. Horgan

City Attorney

City of Tignall, Ga.

P.O. Box 68

Washington, Ga. 30673

(706) 678-1987

Ga. Bar No. 366767

VERIFICATION

PERSONALLY appeared before me, the undersigned attesting officer, duly authorized by law to administer oaths in the State of Georgia, MAYOR RICHARD O. GAMMON, City of Tignall, who after being duly sworn, deposes and says that the facts contained in the within and foregoing Petition for Interim Collection of Taxes Pending Approval of 2009 Tax Digest, Wilkes County Superior Court are true and correct to the best of his personal knowledge.

Mayor Richard O. Gammon

Sworn to and subscribed

before me this 20th day

of November, 2009

Michael O. Horgan

Notary Public,

State of Georgia

My Commission Expires:

March 16, 2012

In the Superior Court

of Wilkes County

State of Georgia

In the matter of the

2009 Tax Digest

For City of Tignall

Georgia

CIVIL ACTION FILE NO.

09-CV-0504

RULE NISI ORDER

The City of Tignall, Wilkes County, Georgia, having petitioned this Court for an order allowing the interim collection of taxes pending completion and approval of the 2009 tax digest, notice is hereby given that a hearing on said petition shall be held in the Superior Court of Wilkes County, Georgia, on December 3, 2009, at 1:30 p.m., at the Wilkes County Courthouse.

IT IS FURTHER ORDERED that the city governing authority shall cause to be published in the official newspaper 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 20th day of November, 2009.

Mildred Peeler,

Clerk, Wilkes County

Superior Court

11-26-1c