Atlanta Board of Education v. City of Atlanta

Fletcher, Justice.

The City of Atlanta seeks restitution from the Atlanta Board of Education for part of a tax refund paid to two corporate taxpayers. We affirm the trial court’s ruling that the board must contribute its pro rata share of the tax refund.

Southern Bell and AT&T sued the city for a partial refund of their 1982 and 1983 ad valorem taxes. The city impleaded the school board as a third-party defendant, contending that the school board was liable to the city for 62 percent of the tax refund because the city had collected that percentage of ad valorem taxes for the exclusive use of…