Legal Opinion

FEDERATED MUTUAL INSURANCE COMPANY v. DeKalb County

Supreme Court of Georgia

Decided March 18, 1986No. 42761PublishedCited by 13 opinions

1Opinion of the Court

Gregory, Justice.

We granted certiorari to the Court of Appeals’ decision in Federated Mut. Ins. Co. v. DeKalb County, 176 Ga. App. 70 (335 SE2d 873) (1985), to determine if it was correctly decided there that Cotton States Mut. Ins. Co. v. DeKalb County, 251 Ga. 309 (304 SE2d 386) (1983) is to be given prospective only application. We affirm.

In Cotton States, supra, we held the insurance companies were not liable to pay back taxes to DeKalb County for the years 1974 through 1981. We determined that the enabling statute authorizing the 1973 DeKalb ordinance levying a three percent tax on gross…

2Cases cited6 opinions

  1. Mapp v. OhioSupreme Court of the United States · 1961
  2. Linkletter v. WalkerSupreme Court of the United States · 1965
  3. Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
  4. Allan v. AllanSupreme Court of Georgia · 1976
  5. Cotton States Mutual Insurance v. Dekalb CountySupreme Court of Georgia · 1983

1 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Eckles v. Atlanta Technology Group, Inc.Supreme Court of Georgia · 1997
  2. Ellis v. StateSupreme Court of Georgia · 2000
  3. Findley v. FindleySupreme Court of Georgia · 2006
  4. Kilpatrick v. FosterCourt of Appeals of Georgia · 1987
  5. Brown v. EarpSupreme Court of Georgia · 1991

8 more not listed; retrieve them via the Exa API.

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