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TELECOM*USA v. COLLINS

S90A0558, S90X0559, S90A0560, S90X0561, S90A0562, S90X0563.

260 Ga. 362 (1990)

393 S.E.2d 235

TELECOM*USA, INC. v. COLLINS et al. BIBB COUNTY BOARD OF TAX ASSESSORS v. TELECOM*USA, INC. COLONIAL PIPELINE COMPANY v. COLLINS et al. BARTOW COUNTY BOARD OF TAX ASSESSORS v. COLONIAL PIPELINE COMPANY. PLANTATION PIPE LINE COMPANY v. COLLINS et al. BIBB COUNTY BOARD OF TAX ASSESSORS v. PLANTATION PIPE LINE COMPANY.

Supreme Court of Georgia.

Reconsideration Denied July 26, 1990.

Attorney(s) appearing for the Case

Chilivis & Grindler, Nickolas P. Chilivis, John K. Larkins, Jr., David B. Poythress, for TELECOM*USA, Inc., Colonial Pipeline Co., Plantation Pipe Line Co.

Nelson & Brady, G. Carey Nelson, Sell & Melton, E. S. Sell, Jr., Elbert Sidney Johnson, Thomas L. Murphy, David L. Mincey, Jr., Cynthia G. Weaver, Charles Jeffrey Liipfert, Clifton C. Fay, Walter James Gordon, Edward L. Long, Jr., Guy D. Pfeiffer, Ronald H. Rentz, for Bibb County Bd. of Tax Assessors et al.

Michael J. Bowers, Attorney General, David A. Runnion, Sr., Assistant Attorney General, Lucy T. Sheftall, for Collins et al.

Lawrence E. Gill, Paul D. Leavitt, Richard W. Bell, amicus curiae.

CLARKE, Chief Justice.

TELECOM*USA, Inc. ("Telecom"), Colonial Pipeline Company ("Colonial"), and Plantation Pipe Line Company ("Plantation") are public utilities which own property in various Georgia counties. Each of the companies brought an action in Fulton County Superior Court to challenge the 1989 ad valorem tax assessments on their property. Because of uncertainty about the procedural requirements of the newly amended OCGA § 48-2-18, the utilities joined...

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