495 S.E.2d 42 (Ga. 1998)
GLYNN COUNTY BOARD OF TAX ASSESSORS
v.
MORETON ROLLESTON, Jr. Living TRUST.
No. S98C0078.
Supreme Court of Georgia.
January 5, 1998
Prior report: 228 Ga.App. 371, 491 S.E.2d 812.
It appearing that the trial court in this case has not addressed the issue involved in Division 2 of the opinion of the Court of Appeals dated August 22, 1997, the petition for certiorari is granted. The judgment of the Court of Appeals is affirmed with direction that Division 2 of the August 22 opinion be vacated and the case remanded to the trial court for proceedings not inconsistent with Division 1 of the Court of Appeals' opinion.