Legal Opinion
Riley v. Southern LNG, Inc.
Supreme Court of Georgia
Decided March 6, 2017No. S16A1659PublishedCited by 2 opinions
1Opinion of the Court
BOGGS, Justice.
This is the third appeal of this case arising from the efforts of appellee Southern LNG, Inc. (“Southern”) to compel State Revenue Commissioner Lynnette T. Riley1 (“the Commissioner”) to recognize Southern as a “public utility” under OCGA § 48-5-511 and to accept Southern’s ad valorem property tax returns.2 In Southern LNG, Inc. v. MacGinnitie, 290 Ga. 204 (719 SE2d 473) (2011) (“Southern I”), we reversed the trial court’s dismissal of Southern’s petition for a writ of mandamus, holding that Southern’s claim was not barred by sovereign immunity. Id. at 205. On remand, the trial…
2Cases cited8 opinions
- Bibb County v. Monroe CountySupreme Court of Georgia · 2014
- Undercofler v. Colonial Pipeline Co.Court of Appeals of Georgia · 1966
- SOUTHERN LNG, INC. v. MacGINNITIESupreme Court of Georgia · 2014
- Gilmer County v. City of East EllijaySupreme Court of Georgia · 2000
- Southern LNG, Inc. v. MacGinnitieSupreme Court of Georgia · 2011
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3Cited by2 opinions
- Albert E. Love v. Fulton County Board of Tax AssessorsCourt of Appeals of Georgia · 2018
- Riley, Commissioner v. Southern Lng, IncSupreme Court of Georgia · 2017