City of Decatur v. DeKalb County

Miller, Judge.

The City of Decatur and several other cities appeal from the trial court’s judgment on the pleadings in favor of DeKalb County, ruling that an agreement between DeKalb and the cities violated the plain language of Georgia’s Homestead Option Sales and Use Tax (“HOST”) statute. OCGA § 48-8-100 et seq. On appeal the cities contend that the trial court erred by (1) holding that the Intergovernmental Agreement between DeKalb County and the cities violated the plain language of the HOST statute, (2) applying the wrong legal standard to DeKalb County’s motion for judgment on the…