Collins v. Lombard Corp.
Supreme Court of Georgia
1Opinion of the Court
Benham, Chief Justice.
This case began in the trial court as a constitutional challenge to OCGA § 48-6-20 et seq., Georgia’s intangible personal property tax statute, but has become an appeal concerning the doctrine of mootness in Georgia law. Lombard Corporation (hereinafter “Lombard”), which had been assessed a tax of $56.29, began the action by filing suit against Collins, in his official capacity as Commissioner of the Georgia Department of Revenue, and Scott, in his official capacity as Tax Commissioner of DeKalb County. Lombard sought a declaration that the intangible personal property…
2Cases cited8 opinions
- Chastain v. BakerSupreme Court of Georgia · 1986
- Citizens for Ethical Government, Inc. v. Gwinnett Place Associates, L.P.Supreme Court of Georgia · 1990
- In the Interest of I. B.Court of Appeals of Georgia · 1995
- Atlanta Gas Light Co. v. Georgia Public Service CommissionCourt of Appeals of Georgia · 1994
- Bowers v. Board of Regents of the University System of GeorgiaSupreme Court of Georgia · 1989
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3Cited by68 opinions
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- Shelley v. Town of TyroneSupreme Court of Georgia · 2017
- Brown v. SpannSupreme Court of Georgia · 1999
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