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CITY OF ROSWELL v. CITY OF ATLANTA

Nos. S91A1507, S91A1545.

410 S.E.2d 28 (1991)

261 Ga. 657

CITY OF ROSWELL v. CITY OF ATLANTA et al. CITY OF UNION CITY v. CITY OF ATLANTA et al.

Supreme Court of Georgia.

November 1, 1991.

Attorney(s) appearing for the Case

Michael E. Sullivan, George J. Polatty, Jr., Polatty & Sullivan, Roswell, for City of Roswell.

Michael V. Coleman, Atlanta City Atty., David D. Blum, Robert L. Zoeckler, City Attorney's Office, Michael J. Bowers, Atty. Gen., David A. Runnion, Asst. Atty. Gen., Reginald Carver, Bovis, Kyle & Burch, Atlanta, for City of Atlanta in No. S91A1507.

John Tye Ferguson, John V. Burch, Bovis, Kyle & Burch, Atlanta, Atty. Register in No. S91A1507.

M. Van Stephens, II, McNally, Fox, Mahler, Cameron & Stephens, Fayetteville, for City of Union City.

Michael J. Bowers, Atty. Gen., Daniel M. Formby, David A. Runnion, Senior Asst. Attys. Gen., John Tye Ferguson, John V. Burch, Bovis, Kyle & Burch, Atlanta, George J. Polatty, Jr., Polatty & Sullivan, Roswell, Michael V. Coleman, Atlanta City Atty., David D. Blum, Robert L. Zoeckler, City Attorney's Office, Atlanta, for City of Atlanta in No. S91A1545.

Michael E. Sullivan, Polatty & Sullivan, Roswell, Atty. Register in No. S91A1545.

FLETCHER, Justice.

The issue in this appeal is the effective date for a new distribution formula for the local option sales tax when a minority municipality requests treatment as an absent municipality. We hold the effective date should be January 1 of the next calendar year, whether the county's political subdivisions file a distribution certificate or the State Revenue Commissioner institutes a new distribution formula that includes an absent municipality. Accordingly...

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