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COLONIAL PIPELINE CO. v. COLLINS

No. 89-8750.

921 F.2d 1237 (1991)

COLONIAL PIPELINE COMPANY, and Other Persons Similarly Situated, Plaintiff-Appellant, v. Marcus E. COLLINS, Sr., et al., Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

January 22, 1991.

Attorney(s) appearing for the Case

Nickolas P. Chilivis, Chilivis and Grindler, John K. Larkins, Jr., Ronnie L. Quigley, Davis, Matthews & Quigley, E. Diana Hamner, Atlanta, Ga., for plaintiff-appellant.

Cynthia G. Weaver, Heard, Leverett & Phelps, PC, Elberton, Ga., for Counties Boards of Tax Assessors, Tax Equalization and Com'rs.

E.S. Sell, Jr., Macon, Ga., for Bibb County Bd. of Comm. and Macon-Bibb County Tax Assessors.

Lucy T. Sheftall, Georgia Dept. of Law, Atlanta, Ga., for Marcus E. Collins, Hogan and Crawford & State.

Hogan, Crawford and State Bd. of Equalization Warren R. Calvert, Georgia Dept. of Law, David A. Runnion, Senior Asst. Atty. Gen., Atlanta, Ga., Jefferson James Davis, Sp. Asst. Atty. Gen., Decatur, Ga., for Collins et al.

Albert Sidney Johnson, DeKalb County Attorney, Decatur, Ga., for DeKalb County Bd. of Tax Assessors and DeKalb County Bd. of Equalization.

Before JOHNSON and CLARK, Circuit Judges, and BROWN, Senior District Judge.

CLARK, Circuit Judge:

Colonial Pipeline Company, a public utility doing business in Georgia, brought this action pursuant to 42 U.S.C. § 1983 (1988) challenging the recently amended Georgia ad valorem tax system. Ga.Code Ann. §§ 48-2-18; 48-5-1 to -545 (1982 & Supp.1990). Colonial alleges that they and other similarly situated entities1 have been denied equal protection and due process of law as a result of certain inequities...

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