Sears, Roebuck & Company v. Parsons

Hunt, Justice.

This case presents a constitutional challenge to a contingency fee contract between the Chatham County Board of Tax Assessors and Atlantic Resources, Inc., a private auditing corporation. Sears appeals from the denial of the major portion of its motion for summary judgment, and the grant of the major portion of the Board and Atlantic’s motion for summary judgment.

The agreement between the Board and Atlantic provides that Atlantic will audit tangible personal property returns provided by the county’s chief assessor and, if the audit results in an increased valuation, Atlantic…