Expedia, Inc. v. City of Columbus

Under the declaratory judgment act, OCGA § 9-4-2, the City of Columbus has an adequate remedy at law to proceed against Expedia, Inc. for any back taxes owed in this case. Because this remedy remains available, the trial court erred by imposing a permanent injunction against Expedia. For this reason, I must respectfully dissent.

As a general rule, “equitable relief is improper if the complainant has a remedy at law which is ‘adequate,’ i.e., ‘as practical and as efficient to the ends of justice and its prompt administration as the remedy in equity.’ ” (Citation omitted.) Sherrer v. Hale, 248…