Montgomery County v. Hamilton

Dillard, Judge.

Montgomery County, Georgia (the “County”) appeals from the trial court’s denial of its motion for summary judgment, as well as the court’s grant of summary judgment against it in this class-action lawsuit seeking a tax refund on behalf of S. Keith Hamilton and similarly situated taxpayers residing in the unincorporated area of the County (the “unincorporated area”). Specifically, Hamilton sought a refund of Insurance Premium Tax proceeds (“IPTP”) that he alleged were used unlawfully by the County to fund certain “convenience centers” for the purpose of collecting and disposing…