Lombard Corp. v. Collins

Birdsong, Presiding Judge.

This is an appeal from the superior court’s order granting appel-lees/defendants’ motion to dismiss and dismissing appellant/plaintiff’s motion for summary judgment on the pleadings. We first reviewed this case in Lombard Corp. v. Collins, 224 Ga. App. 282 (480 SE2d 47) where the relevant facts pertinent to this appeal are reported. Appellant brought suit for declaratory judgment and injunctive relief asserting the unconstitutionality of the Georgia intangible tax (OCGA § 48-6-20 et seq.); appellant corporation had been assessed an intangible tax in the amount of…