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JACKSON v. SHADIX

Nos. S99G1606, S99G1658.

533 S.E.2d 706 (2000)

272 Ga. 631

JACKSON v. SHADIX et al. Carroll County et al. v. Shadix et al.

Supreme Court of Georgia.

Reconsideration Denied July 28, 2000.

Attorney(s) appearing for the Case

Thurbert E. Baker, Attorney General, Daniel M. Formby, Deputy Attorney General, Warren R. Calvert, Senior Assistant Attorney General, David A. Runnion, Assistant Attorney General, for Jackson.

Carothers & Mitchell, Richard A. Carothers, Thomas M. Mitchell, Buford, David A. Basil, Carrollton, for Carroll County.

Gary P. Bunch, Atlanta, for Shadix.

R. Mark Mahler, Canton, James F. Grubiak, Kelly J. Pridgen, Walter E. Sumner, Atlanta, Ernest De Pascale, Jr., Athens, Lee, Black, Scheer & Hart, R. Jonathan Hart, Emily E. Garrard, Savannah, amici curiae.

BENHAM, Chief Justice.

We granted the writ of certiorari in this case to consider the decision by the Court of Appeals that a special purpose local option sales tax (SPLOST) authorized by a referendum in Carroll County terminated when the maximum amount of revenues specified in the referendum was raised, not when the maximum time period for collecting the tax had expired.1 Because we disagree with the finding of ambiguity on which the...

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