DeKalb County v. City of Decatur

Bernes, Judge.

This is a breach of contract action in which several cities inside DeKalb County allege that DeKalb County failed to properly calculate tax proceeds from the Homestead Option Sales and Use Tax (“HOST”) owed to them under an agreement between the parties. The trial court denied summary judgment to DeKalb County and granted summary judgment to the Cities on several issues. The primary question on appeal is whether the agreement constitutes an invalid intergovernmental contract under the Georgia Constitution of 1983, Art. IX, Sec. Ill, Par. I (a). Finding that it does, we reverse.

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