Legal Opinion
Cotton States Mutual Insurance v. Dekalb County
Supreme Court of Georgia
Decided June 29, 1983No. 39586, 39639, 39628PublishedCited by 13 opinions
1Opinion of the Court
Smith, Justice.
These cases, consolidated for appeal, present the question of the validity of a 1973 DeKalb County ordinance levying an annual license tax on casualty insurance companies doing business in unincorporated DeKalb County. In 1981 DeKalb County officials assessed back taxes for the years 1974 through 1981 against each appellant. Appellants exhausted their administrative appeals, then filed suit in DeKalb Superior Court seeking to have the taxing ordinance declared invalid and its enforcement enjoined. Government Employees Insurance Company (GEICO) and Cotton States appeal from…
2Cases cited9 opinions
- Richmond County Business Ass'n v. Richmond CountySupreme Court of Georgia · 1968
- DeKalb County v. Atlanta Gas Light Co.Supreme Court of Georgia · 1972
- Nash v. National Preferred Life InsuranceSupreme Court of Georgia · 1966
- Pharr Road Investment Co. v. City of AtlantaSupreme Court of Georgia · 1968
- DeKalb County v. Georgia Power Co.Supreme Court of Georgia · 1982
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Franklin County v. Fieldale Farms Corp.Supreme Court of Georgia · 1998
- Kyles v. StateSupreme Court of Georgia · 1985
- Thomas J. McFarland v. A. Stephenson WallaceCourt of Appeals for the Eleventh Circuit · 2015
- FEDERATED MUTUAL INSURANCE COMPANY v. DeKalb CountySupreme Court of Georgia · 1986
- Federated Mutual Insurance v. DeKalb CountyCourt of Appeals of Georgia · 1985
8 more not listed; retrieve them via the Exa API.