Lane v. City of Atlanta

Fletcher, Presiding Justice.

The issue in this appeal is whether the Atlanta Independent School System may levy school taxes in excess of 20 mills. Taxpayer William E. Lane filed a declaratory judgment action against the city, city school board, and county tax commissioner challenging a revenue sharing agreement between the city and school board and the levy of property taxes for schools in excess of 20 mills. In the first appeal before us, we held illegal the 1985 agreement under which the city gave 30 percent of the local option sales tax collections to the school system. On remand, the…