"[A]ppeals from a local governing authority's assessment of ad valorem taxation which do not raise the constitutionality of a statute or ordinance nor involve equitable remedies [are within] . . . the jurisdiction of the Court of Appeals . . ." DeKalb County Board of Tax Assessors v. W. C. Harris & Co., 248 Ga. 277 (1981). The instant appeal was transferred to this court by the Court of Appeals. Under the above ruling, the appeal is hereby transferred back to the Court of Appeals.

William Tinsley, for appellees.