Poythress v. Wilkins

Beasley, Chief Judge.

Plaintiffs, owners of a mobile home park in Effingham County, filed this complaint against the Tax Commissioner and Board of Commissioners (the “Board”) of Effingham County.

The Board established special districts for the provision of fire protection and solid waste management services. To provide partial funding for such services, the Board through resolutions imposed an annual assessment to be levied on all “dwelling units” in the sanitation district, and a tax assessment of $35 to be made and collected on, among other things, all “residential, taxable units” in the fire…