HARPAGON CO., LLC v. Huff

BLACKBURN, Presiding Judge.

In this declaratory judgment action arising out of a taxpayer’s challenge to certain fees added to its county tax bill, taxpayer The Harpagon Company appeals the summary judgment awarded in favor of Lula Huff, the Muscogee County Tax Commissioner. Harpagon argues that $165 in fees and expenses added to its past-due county property tax bill for 2005 taxes exceeded the county’s authority and were in any event prematurely imposed. We agree and reverse.

The undisputed facts show that the county assessed taxes in the amount of $97.76 on certain real property owned by…