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ilarltsmt progresa-Argus
Volume 102 Number 42
Liz Carmichael Jones To Have
Wildlife Art Show At St. Simons
Si
ST. SIMONS ISLAND, GA.
Liz Carmichael Jones, art
director of Outdoors in
Georgia, will open a one
woman show of wildlife
paintings Saturday, October
25, at Left Bank Gallery,
Olde Frederica Road, St.
Simons Island.
Liz Jones is section chief of
graphics and photography
for the Georgia Department
of Natural Resources, pub
lishers of Outdoors in
Georgia. She is a graduate of
the University of Georgia’s
fine art school and has
worked in interior design,
television graphics and set
Law Threat To Nursing Homes
Phillip J. Westbury, Ad
ministrator of the McDon
ough Westbury Nursing
Home, says construction of
the new addition is progress
ing according to schedule.
Ground work is well under
way with progress proceed
ing under the supervision of
S. J. Westbury. Completion is
tentatively set for February
1, 1976.
S. J., who is the founder of
the Westbury Homes, is
always more apt to be found
donning striped overalls,
hammer at side and billed
cap perched on the top of his
head and working at what
ever needs to be done.
All personnel are very
enthusiastic to be gaining the
much-needed bed space, as
well as a large designated
recreation room, and chapel.
There will be 62 new beds and
two more lounges. The new
addition will make the
McDonough Westbury the
second largest of the homes.
Jenkinsburg is still the
largest. An important note is
that the home will need at
least thirty more staff
members, mostly in the
nursing area.
The Westbury homes have
Three Arrested in
Slaying Mrs. Azar
Three men, two from Cobb
County and one from DeKalb
County, have been arrested
on murder charges in the
fatal shooting of Mrs. Betty
Azar, 71, at her fashionable
home at 4325 Wieuca Road,
N. E., Atlanta, on Friday
afternoon, September 19.
Atlanta homicide detec
tives Monday night, October
design in Atlanta where she
makes her home.
Admitting that “wildlife
painting has come to me of
late,” the artist enthusiasti
cally brings more than 40
water colors to Left Bank
Gallery including: Ruffed
Grouse; Bob White Quail;
and Wild Turkey. Her
paintings reflect amazing
talent and versatility en
hanced by “technically per
fect birds and animals native
to the Golden Isles that are
certain to please our visi
tors,” Bob Wilcox, Left Bank
Gallery director, enthusias
tically stated.
been in operation since 1958.
Mr. Westbury stated Henry
County people have priority
over other applicants. “It is
very distressing to us to have
to turn anyone down, but
especailly those patients
from Henry County!”
Following through with the
building situation as related
to recent distressing news
concerning Medicaid and
Medicare, Mr. Westbury
expressed concern that right
now there are two choices for
solution of the problem: (1)
Pay the nursing home a
percentage of taking care of
patients and (2) Not to be
able to take care of the
intermediate type patient.
Either choice would be a real
blow to both home and
patient.
Seventy-five of 119 patients
are the intermediate type.
They are mostly cared for by
aides, but require some
professional assistance. The
question, “What will become
of these people” brought the
answer that some, or most,
will be sent to State
Institutions. “They will not
get as good personal care
there as in a home, but some
6th, arrested Tony Michael
Smith, a plumber’s helper, of
2403 Old Concord Road, Apt.
302D, Smyrna. Tuesday
morning, October 7th, they
arrested Stephen Bacon, 22, a
dishwasher, of 126 Adams
Circle, Apt. 4, Marietta. On
Tuesday afternoon detec
tives arrested Hugh Marshall
Webb, 38, a service station
Painting with strong colors
and soft background to bring
to life the wildlife of Georgia
in a fresh, vital medium, Liz
Jones evidences her love of
nature and its inhabitants.
Special awards bestowed
on the artist include a first
place in national competition
for a special edition of the
Georgia Heritage Trust in
Outdoors in Georgia by the
American Association of
Conservation Information;
and an award of excellence
for publication of a booklet on
“100 Years of Public Infor
mation” given by the
Southeastern Assn, of Busi
won’t get any professional
help at all.”
Mr. Westbury strongly
feels that families and
individuals contacting their
representatives and con
gressmen will be most
effective means of influen
cing the governor and others
in influential positions.
The most hopeful outcome
of the thorny problem would
be that nursing home
percentage will be only cut,
but Mr. Westbury feels that
is doubtful. The Weekly
Advertiser, Oct. 9, 1975.
Last week Governor
George Busbee announced
that he plans to cut Medicaid
programs in Georgia and
that a five percent cut would
be levied on doctors and
druggists and a 10 - 20
percent cut on nursing homes
across the state depending on
the individual situations to
become effective December
1, 1975.
After speaking with Jim
Westbury, Administrator of
the Jenkinsburg Westbury
Nursing Home, the Progress-
Argus learned that Westbury
Nursing Home at Jenkins
burg will receive an eleven
percent cut in Medicaid
operator, of 3015 Whispering
Hills Court, Chamblee.
Police said they believed
the service station operator
set up the bungled robbery
for the two younger men.
Robbery is now believed to
have been the motive for the
senseless killing.
Mrs. Azar, grandmother of
Mrs. Larry (Yvette)
Jackson, Georgia 30233, Thursday, October 16, 1975
ness Communicators.
She has exhibited at Oxford
University, England and the
University of Vienna. She
created all of the pen and ink
illustrations for Prince of
Gamebirds—Bob White
Quail by Charles Elliott.
The special exhibit by Mrs.
Jones will continue at Left
Bank Gallery through
November 15.
The widely known Georgia
artist is the daughter of Mr.
and Mrs. T. A. Carmichael of
502 East College Street and is
the wife of Robert Jones, son
of the late Mr. and Mrs. R.
Van Jones of Jackson.
benefits and Westbury
Nursing Home in Conyers
will be cut by 16 percent.
Jim Westbury said that the
nursing home owners in
Georgia are willing to go
along with the cuts even to
the point of making no profit
for the remainder of the
fiscal year. “However,” he
said, “our overheads must be
provided for and the nursing
home owners don’t feel that
they should be asked to pay
more of the bill than the
doctors and druggists do.”
“An 11 percent cut will
seriously affect the quality of
patient care at the Jenkins
burg home,” said Westbury.
Nursing home owners,
patients and other interested
parties have 42 days to
persuade Governor Busbee
to amend his decision which
will become law December 1,
1975. Nursing home owners
are talking with their
legislators in hopes that a
different solution might be
found. Thus far, there have
been no further meetings
scheduled with the governor
to discuss the matter with
nursing home owners.
Deraney of Buttrill Road,
Jackson, received a fatal
gunshot wound to her
forehead when she answered
the door at her home while
alone with her husband,
David Azar, a retired
tobacco wholesaler.
Upon hearing brief conser
vation and the shot, Mr. Azar
rushed forward to discover
Sosebee Rules That Taxes
Be Paid on 1974 Valuation
E. D. Briscoe, et al Plaintiffs Vs. Butts County, Georiga, et al
Defendants
Civil Action No. 2659
Superior Court of Butts County, Georgia
ORDER
This case was originally assigned to Judge Sam L.
Whitmire, who conducted some hearings and began an effort
to resolve the questions raised. Apparently, being new on the
Bench and being so absorbed in the legal questions involved,
that upon the filing of the amended petition and the addition of
172 Plaintiffs, he realized that his small ownership in a tract
of land in Butts County would disqualify him from passing on
the validity of the tax digest of Butts County. He reported this
to me and disqualified himself. Immediately thereafter, I
entered the hospital on an emergency basis and did not return
to my office until October 9th.
The attorneys for each side were contacted by my office
and given an opportunity to request a hearing or submit
anything further than was submitted to Judge Whitmire.
The issues raised in this case are complex and difficult.
Five Butts County landowners and officers of a Taxpayers
Protective Association on behalf of themselves and others
similarly situated, as Plaintiffs, bring an action against the
Man of Year Nominees
Sought By Kiwanians
The Jackson Kiwanis Club is requesting
nominations for its Man of the Year program, held
annually around the middle of December.
Persons wishing t 0 submit nominations are
asked to do so in letters to Doyle Jones, Jr., P. O.
Box 249, Jackson, Ga. on or before five o’clock
November 14th.
The Man of the Year program was
originated in 1969 by the Business and Public
Affairs Committee with Doyle Jones, Jr. as
chairman.
Nominations are sought from individuals,
civic clubs or any other groups. Oral nominations
will not be accepted. They must be in writing with
the letters including a resume of the nominee’s
service to the community.
The first Man of the Year in 1969 was
Hampton L. Daughtry. Others included the late
Robert Park Newton, Sr., P. H. Weaver, Doyle
Jones, Jr., Maurice W. Carmichael, and Daivd P.
Ridgeway, Sr.
his wife critically wounded
on the floor near the door.
Detectives believe Mrs.
Azar was shot when she
attempted to slam the door
on one of the robbers. It was
also felt that rumors of a
large amount of cash in the
home probably precipitated
the attempted robbery.
Mrs. Azar was immediate
ly admitted to the intensive
care unit of Northside
Hospital where she suc
cumbed Tuesday night, Sep
tember 23rd, without regain
ing consciousness. Funeral
services for Mrs. Azar were
held Tuesday, September
25th, at Our Lady of the
Assumption Church in Atlan
ta. H. M. Patterson & Son,
Oglethorpe Hill, was in
charge of arrangements with
interment in Westview Cem
etery.
A maid in a nearby home
saw two white men fleeing
from the scene moments
after hearing a single shot,
and police said they had a
few leads which resulted in
the arrests on Monday and
Tuesday. Police said that
Smith and Bacon were
identified by investigators as
the two men who went to the
Azar home with the probable
intent of robbery.
Homicide Lt. W. K. Perry
said a pistol confiscated from
the Webb residence Tuesday
was sent to the State Crime
Lab for comparison test with
the bullet taken from Mrs.
Azar’s head after her death
at Northside Hospital.
Lt. Perry said the investi
gation “broke” on informa
tion from private citizens
that was received by police in
the first few days after the
shooting and was an object of
around-the-clock detective
work since. He said both
Cobb and DeKalb County
police assisted .
Dr. Cook
Is New Prof.
At Ga. Tech
LEON COOK
The School of Textile
Engineering at Georgia Tech
recently announced the ap
pointment of three new
faculty members, one of
whom is Fred L. Cook, native
of Jackson and son of Mr. and
Mrs. Fred Cook.
Dr. Cook, an assistant
professor, received his PH.
D. in Organic Polymer
Chemistry from Georgia
Tech and was associated
with E. I. DuPont at their
Pioneering Laboratory, Tex
tile Division, before return
ing to Georgia Tech.
His areas of interest
include chemical processing
of textiles, synthetic polymer
chemistry, polymer reac
tions (thermal and chemi
cal), carbon fiber produc
tion, synthetic organic
chemistry, and crown ether
chemistry.
Dr. Cook has co-authored
one paper on decarbalkoxyl
ation of reactive esters and
five papers on synthesis and
utilization of crown ethers.
$6.18 Per Year In Advance
Defendants, wherein it is alleged that the 1975 Tax Digest for
Butts County, Georgia, is invalid on the grounds that property
in said County was not uniformly valued as between property
owners of the County and as between property owners in other
counties of the State and there is a complete lack of
uniformity in the assessments. The Plaintiffs, by
amendment, have added an additional 172 Plaintiffs, making
a total of 177 Plaintiffs who allege that they are similarly
situated to the original Plaintiffs.
The Plaintiffs also contend that their properties are
assessed at a higher percentage of fair market value than the
property of those persons and corporations who make returns
of their property to the State Revenue Commissioner and that
the Defendant assessors have used a “mass appraisal”
method of assessing property, which is contrary to the law
and which has resulted in unlawful adjustments and changes
being made to Plaintiffs’ tax returns.
The Plaintiffs further allege that the State Revenue
Commissioner has set up a sales ration information service
which has not been applied uniformly to property owned by
persons and corporations who make their return to the State
Revenue Commissioner and to the County taxing authority,
which has resulted in the Plaintiffs being liable for more than
their fair and proportionate share of taxes.
Also, the Plaintiffs allege
that they are being denied
due process of law in the
taxing process contrary to
Article I, Section I, Para
graph 111, Georgia Constitu
tion 1945, and the XTV
Amendment to the Constitu
tion of the United States, both
of which forbid taking of
property without due process
of law. The Plaintiffs allege
that they do not have an
adequate remedy at law and
that it is necessary for a
Court of Equity to intervene
to protect the rights of the
Petitioners.
The Defendants deny that a
claim for relief is stated
against them and they deny
that the Plaintiffs are
entitled to any relief sought.
They further filed a Motion to
Dismiss the petition as
amended upon grounds
which are fully set forth in
said Motion.
This suit was filed prior to
the decision of the Supreme
Court of Georgia in cases of
Tax Assessors of Gordon
County, et al vs. Chitwood, el
al, and Chilvis, Commis
sioner vs. Chitwood, et al.
which were decided Septem
ber 2, 1975. The Supreme
Court, as I interpret their
decision, rules that the
individual taxpayers have an
adequate remedy at law
before the local tax assessors
and equalization board to
resolve any controversy that
may exist as to inequities
between them and any
individual taxpayer or as to
any overassessment. This
decision by the Supreme
Court does give a taxpayer
an adequate right to raise the
issues that may apply to the
taxpayer as an individual,
but the Supreme Court also
stated "the process of
equalization at the State level
is not at issue in the present
case.”
That issue is involved in
the instant case. Also is
raised the question of
whether or not the state ratio
system of determining fair
market value is correct,
factually and legally.
While under the Supreme
Court decision cited, the
Plaintiffs, as individuals, can
file 177 separate cases and
have the same tried in Butts
Superior Court, if they
choose to do so, but it
appears to this Court without
doubt that this procedure will
not provide the Plaintiffs
with a full and adequate
remedy at law to challenge
the alleged illegal ratio
assessment on the part of the
State Revenue Commission
er which it is alleged that the
Butts County authorities are
required to comply with
before their digest will be
accepted and recieved by the
State Revenue Commission
er.
In making up the tax ratio
system, it is reputed that the
State agents make a visit to
the offices of the Clerks of the
Superior Courts of this State
and check the deed records
and that they make spot
checks of sales of real estate
in a particular county, taking
into consideration that some
landowners may sell some
real estate for a large
per-acre price with no down
payment and with no
payment on the principal for
a period of years, sometimes
five to fifteen years, and with
interest only at less than the
going rate and use this value
per acre in determining what
the ratio quota will be.
The law provides that all
real estate shall be returned
for taxes at its fair market
value.
Fair market value of
property is defined by law as
being what the property will
bring when sold for cash by
one who is not required to sell
and is purchased by one who
is not required to buy.
Now. since this is law’, it
seems to me to be patently
unconstitutional action for
the State to condemn and
take a person's property
based on a cash value and
then assess him for taxes
based on an inflated, credit
sale. If the State condemns a
piece of property for public
use as a highway, the value
to be used in compensating
the owmer for the property
taken is the fair market
value of the property. The
rules of evidence would not
permit the property owner in
a condemnation suit to offer
in evidence a credit sale as a
comparable sale. This
method of condemnation and
of assessment, if based on
credit sale, is a double
standard which is grossly
unfair to the property owner.
There is a rule of law that
permits class actions in
order to avoid a multiplicity
of suits. This alone has on
many occasions been held to
authorize a Court of Equity to
intervene. It seems to this
Court that whether or not the
question as to the uniformity
of values between counties
and persons and corporations
making returns direct to the
State is discriminatory and
whether the State ratio
method as applied in Butts
County is a fair, correct and
legal determination of the
fair market value of the
assessed property are ques
tions that are now before this
Court and ought to be tried
by this Court in this single
action rather than 177
separate suits.
If all of these Plaintiffs,
and there may be more, are
(Conitnued on page 2)