Mattox v. Franklin County

Boggs, Judge.

Jerry Mattox appeals from a superior court order requiring him to post an appeal bond in the amount of $2.1 million following the court’s dismissal of his declaratory judgment action challenging the validity and implementation of a special purpose local option sales tax (“SPLOST”) resolution passed by the Franklin County Board of Commissioners. For the reasons explained below, we affirm.

The record shows that on November 5, 2010, Mattox filed a pro se complaint for declaratory judgment and injunctive relief against Franklin County and Samuel Elrod, in his capacity as chair of the…