DeKalb County v. State
Supreme Court of Georgia
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
- Anderson v. FlakeSupreme Court of Georgia · 1997
- Enger v. ErwinSupreme Court of Georgia · 1980
- Ross v. LetticeSupreme Court of Georgia · 1910
- Seaboard Air-Line Railway Co. v. BentonSupreme Court of Georgia · 1932
- Vaughan v. VaughanSupreme Court of Georgia · 1984
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