Atlanta Independent School System v. Lane

Carley, Justice.

The City of Atlanta (City) and the Atlanta Independent School System (System) entered into an “Agreement For Sharing Revenue,” whereby the System received an amount equal to 30 percent of the City’s local option sales tax receipts. Mr. William Lane, in his capacity as a city resident and taxpayer, brought suit challenging the validity of this agreement and also seeking mandamus relief as to the repayment of amounts previously paid thereunder. The City filed its own suit challenging the validity of its agreement with the System. The suits were consolidated and the trial court…