CITY OF DECATUR v. DEKALB COUNTY

No. A02A0491.

567 S.E.2d 332 (2002)

255 Ga. App. 868

CITY OF DECATUR et al. v. DeKALB COUNTY.

Court of Appeals of Georgia.

Certiorari Denied September 6, 2002.


Attorney(s) appearing for the Case

Wilson, Morton & Downs, Robert E. Wilson, Bryan A. Downs, Justin H. Hayes, Atlanta, Fowler, Hein, Cheatwood & Passino, Joe L. Fowler, Warrren, AR, Edward E. Carter, Doraville, Susan M. Pruett, Ted C. Baggett, Atlanta, for appellants.

King & Spaulding, L. Joseph Loveland, Jr., Letitia A. McDonald, Atlanta, Benjamin W. Pope, Charles G. Hicks, Joan F. Roach, Decatur, for appellee.


MILLER, Judge.

The City of Decatur and several other cities appeal from the trial court's judgment on the pleadings in favor of DeKalb County, ruling that an agreement between DeKalb and the cities violated the plain language of Georgia's Homestead Option Sales and Use Tax ("HOST") statute. OCGA § 48-8-100 et seq. On appeal the cities contend that the trial court erred by (1) holding that the Intergovernmental Agreement between DeKalb County and the cities violated...

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