SOUTHERN LNG, INC. v. MacGINNITIE

FINAL COPY

294 Ga. 657

S13A1486. SOUTHERN LNG, INC. v. MacGINNITIE. NAHMIAS, Justice. This is the second appearance of this case in this Court. In Southern LNG, Inc. v. MacGinnitie,

290 Ga. 204

( 719 SE2d 473) (2011) (Southern I), we reversed the Fulton County Superior Court’s dismissal, on the ground of sovereign immunity, of Southern LNG, Inc.’s complaint for declaratory judgment and mandamus, which sought to compel State Revenue Commissioner MacGinnitie to recognize Southern as a “public utility” and to accept Southern’s ad valorem property tax returns pursuant to OCGA §§ 48-1-2 (21) and…