Martin v. Ellis

This appeal considers the constitutionality of the local option sales tax Act (Code Ann. § 92-3447a¡l) enacted in 1975. The trial court, in a suit brought by appellees-taxpayers, ruled the Act invalid in part as a violation of the state constitutional requirement that "All taxation shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax.” Code Ann. § 2-4603. We agree with the trial court that the differential rollback provision is invalid and that when the invalid part of the Act is stricken, the remainder *341properly effectuates the intent…