Legal Opinion

Nielubowicz v. Chatham County

Supreme Court of Georgia

Decided March 7, 1984No. 40301, 40570PublishedCited by 3 opinions

1Opinion of the Court

Hill, Chief Justice.

Plaintiff is a resident and property owner in the unincorporated area of Chatham County. In 1973 the county created a special service tax district which consists of the unincorporated area of the county, and it levies a special service district tax on property located therein. Chatham County uses its proceeds from the local option sales tax, OCGA § 48-8-80 et seq. (Code Ann. 91A-4609 et seq.), 1 to reduce the millage rate of the general maintenance and operation tax which is levied countywide (i.e., is levied on property located in municipalities in the county and in the…

2Cases cited4 opinions

  1. City Council of Augusta v. MangellySupreme Court of Georgia · 1979
  2. Martin v. EllisSupreme Court of Georgia · 1978
  3. Board of Commissioners v. CooperSupreme Court of Georgia · 1980
  4. Salem v. Tattnall CountySupreme Court of Georgia · 1983

3Cited by3 opinions

  1. Artistic Entertainment, Inc., a Georgia Corp. d.b.a. Teasers, Stephen R. Dewberry v. City of Warner Robbins, Donald WalkerCourt of Appeals for the Eleventh Circuit · 2003
  2. City of Decatur v. DeKalb CountyCourt of Appeals of Georgia · 2002
  3. Wells v. City of BaldwinSupreme Court of Georgia · 2002

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