Legal Opinion

DeKalb County v. State

Supreme Court of Georgia

Decided February 22, 1999No. S98A1338PublishedCited by 16 opinions

1Opinion of the Court

Thompson, Justice.

The issues for decision in this appeal are (1) whether OCGA § 48-8-67 is unconstitutional, either as a retrospective application of law which alters appellants’ vested rights, or as a breach of an implied contract between DeKalb County and the State of Georgia; and (2) whether the trial court erred in dismissing appellants’ claim for an accounting. We hold that the statute is constitutional on both bases; however, we remand the claim for an accounting to the trial court for further consideration.

The Homestead Option Sales & Use Tax Act, OCGA § 48-8-100 et seq., enacted by…

2Cases cited9 opinions

  1. Anderson v. FlakeSupreme Court of Georgia · 1997
  2. Enger v. ErwinSupreme Court of Georgia · 1980
  3. Ross v. LetticeSupreme Court of Georgia · 1910
  4. Seaboard Air-Line Railway Co. v. BentonSupreme Court of Georgia · 1932
  5. Vaughan v. VaughanSupreme Court of Georgia · 1984

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3Cited by16 opinions

  1. Deal v. ColemanSupreme Court of Georgia · 2013
  2. Fowler Properties, Inc. v. DowlandSupreme Court of Georgia · 2007
  3. Harrell v. City of GriffinCourt of Appeals of Georgia · 2018
  4. Cardinale v. City of AtlantaSupreme Court of Georgia · 2012
  5. Frantz v. Piccadilly Place Condominium Ass'nSupreme Court of Georgia · 2004

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

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