Board of Commissioners v. Clayton County School District

Hill, Chief Justice.

This case involves the constitutionality of a population act, specifically the constitutionality of the statutory scheme allowing county tax commissioners to retain either 1% or 2 1/2 % of the school taxes collected by them as reimbursement for collecting school taxes. The Code section at issue here is Code Ann. § 91A-1370 (d) allowing counties with a population of not less than 90,000 and not more than 140,000 persons to retain 1% of the school taxes collected. The question is whether the Code section cited above is unconstitutional as a special law in conflict with the…