Jackson v. Shadix

Benham, Chief Justice.

We granted the writ of certiorari in this case to consider the decision by the Court of Appeals that a special purpose local option sales tax (SPLOST) authorized by a referendum in Carroll County terminated when the maximum amount of revenues specified in the referendum was raised, not when the maximum time period for collecting the tax had expired.1 Because we disagree with the finding of ambiguity on which the decision of the Court of Appeals is based, we reverse its judgment.

On July 13, 1993, the Carroll County Board of Commissioners adopted a resolution calling for…