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 48-5-511 (a). On remand, the trial court granted summary judgment to…