Legal Opinion
Board of Commissioners v. Cooper
Supreme Court of Georgia
Decided February 5, 1980No. 35842, 35843PublishedCited by 10 opinions
1Opinion of the Court
Hill, Justice.
In 1975, the General Assembly enacted a one percent local option sales tax which could only be instituted following a local referendum. On November 2, 1976, the voters of Taylor County, Georgia, approved the county-wide levy of a one percent sales tax. In 1979 the 1975 Act was declared unconstitutional. City Council of Augusta v. Mangelly, 243 Ga. 358 (254 SE2d 315) (1979).
The General Assembly immediately passed the 1979 Local Option Sales Tax Act, Ga. L. 1979, p. 446. This Act provides, subject to certain limitations, for the automatic levy of the tax based on referendums held…
2Cases cited17 opinions
- Wright v. HirschSupreme Court of Georgia · 1923
- City Council of Augusta v. MangellySupreme Court of Georgia · 1979
- McLennan v. AldredgeSupreme Court of Georgia · 1968
- Coleman v. Board of EducationSupreme Court of Georgia · 1908
- Holcombe v. Georgia Milk Producers ConfederationSupreme Court of Georgia · 1939
12 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Copeland v. StateSupreme Court of Georgia · 1997
- Youngblood v. State of Ga.Supreme Court of Georgia · 1990
- Turner County v. City of AshburnSupreme Court of Georgia · 2013
- City of Decatur v. DeKalb CountyCourt of Appeals of Georgia · 2002
- City of Decatur v. DeKalb CountySupreme Court of Georgia · 2003
5 more not listed; retrieve them via the Exa API.