PARRISH v. EMPLOYEES' RETIREMENT SYSTEM

S90A0575, S90A0576.

260 Ga. 613 (1990)

398 S.E.2d 353

PARRISH et al. v. EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA et al. GEORGIA ASSOCIATION OF EDUCATORS v. TEACHER RETIREMENT SYSTEM OF GEORGIA.

Supreme Court of Georgia.

Reconsideration Denied December 19, 1990.


Attorney(s) appearing for the Case

Bolton & Park, Arthur K. Bolton, Hurt, Richardson, Garner, Todd & Cadenhead, Harold N. Hill, Jr., Alston & Bird, G. Conley Ingram, Walter G. Elliott, Theodore G. Frankel, Michael E. Kramer, for appellants.

Michael J. Bowers, Attorney General, David A. Runnion, Daniel M. Formby, Senior Assistant Attorneys General, Warren R. Calvert, Assistant Attorney General, for appellees.


BENHAM, Justice.

Appellants are retired teachers and retired employees of the State of Georgia, whose retirement benefits were statutorily exempted from state income tax. See OCGA §§ 47-2-332 (a) (1); 47-3-28 (a); 48-7-27 (a) (4) (A) (i) and (viii). In September 1989 appellants' retirement benefits became subject to state income taxation by the passage and approval of HB No. 1 EX. Appellants maintain that HB No. 1 EX is an unconstitutional impairment of...

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