Larry Payne, d/b/a Larry Payne Plumbing, appeals from an order of the trial court in which he contends he was erroneously cited for contempt. An application for contempt was brought against Payne by the Hall County Board of Tax Assessors (Board) pursuant to OCGA 48-5-300
(Code Ann. 91A-1441) after Payne refused to comply with the Board's subpoena for production and copying of documents. Payne had produced the documents but refused to permit copies to be made, contending that the Board lacked statutory authority to require a taxpayer to produce documents for copying.
After a hearing on the Board's application for contempt and Payne's motion to quash, the trial court ordered Payne to permit the subpoenaed documents to be copied within 30 days of the order, and ordered "[t]hat upon any failure of defendant to comply with the terms of the within and foregoing order, he shall be cited to appear before this Court to show cause why he should not be held guilty of contempt and punished for such contempt as provided by law The trial court also provided that enforcement of the order was stayed pending disposition of any appeal.
J. D. Smith, for appellees.