Higginbotham v. Holliday Construction Co.

I agree that the judgment must be reversed, but for a different reason. While there may be disputed issues of fact in this case, they are not material to the heart of the problem here. Thus I would not reverse and require the fuller development of the evidence and the determination of a factfinder, because to do so would be an exercise in futility.

Plaintiff brought a suit for declaratory judgment under OCGA § 9-4-2, contending that its property was not subject to ad valorem taxation in Elbert County because it was already being taxed in Meriwether County, where it was a resident and…