COTTON STATES MUT. INS. CO. v. DEKALB COUNTY

39586, 39639, 39628.

251 Ga. 309 (1983)

304 S.E.2d 386

COTTON STATES MUTUAL INSURANCE COMPANY et al v. DEKALB COUNTY et al (two cases). GOVERNMENT EMPLOYEES INSURANCE COMPANY v. DEKALB COUNTY et al.

Supreme Court of Georgia.

Rehearing Denied July 22, 1983.


Attorney(s) appearing for the Case

Durwood T. Pye, Tom Pye, L. Lee Dailey, for appellants (case nos. 39586 and 39639).

Smith, Cohen, Ringel, Kohler & Martin, John A. Blackmon, Bruce H. Beerman, William B. Wood, for appellant (case no. 39628).

Dillard & Wolfe, George P. Dillard, Gail C. Flake, for appellees.

Eugene Hardwick Polleys, Jr., Walter Edwin Sumner, L. Clifford Adams, Jr., Joseph C. Parker, James M. Elliott, Jr., James B. Blackburn, amici curiae.


SMITH, Justice.

These cases, consolidated for appeal, present the question of the validity of a 1973 DeKalb County ordinance levying an annual license tax on casualty insurance companies doing business in unincorporated DeKalb County. In 1981 DeKalb County officials assessed back taxes for the years 1974 through 1981 against each appellant. Appellants exhausted their administrative appeals, then filed suit in DeKalb Superior Court seeking to have the taxing ordinance...

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