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CITY OF DECATUR v. DEKALB COUNTY

No. S02G1617.

589 S.E.2d 561 (2003)

277 Ga. 292

CITY OF DECATUR et al. v. DeKALB COUNTY.

Supreme Court of Georgia.

November 10, 2003.

Attorney(s) appearing for the Case

Wilson, Morton & Downs, Robert E. Wilson, Bryan A. Downs, Justin H. Hayes, Hugh R. Powell, Jr., Decatur, Fowler, Hein, Cheatwood, Passino & Williams, Joe L. Fowler, Atlanta, for appellants.

Charles G. Hicks, William J. Linkous, III, Howard W. Indermark, Decatur, King & Spalding, Jennifer R. Vala, Troutman Sanders, Michael V. Coleman, Norman L. Underwood, Kevin G. Meeks, Michael E. Johnson, Atlanta, for appellee.

Susan M. Pruett, Ted C. Baggett, Atlanta; Glaze, Glaze & Fincher, Kirby A. Glaze, Jonesboro, amici curiae.

HINES, Justice.

This Court granted certiorari to the Court of Appeals in City of Decatur v. DeKalb County, 255 Ga.App. 868, 567 S.E.2d 332 (2002), to determine whether the Court of Appeals properly interpreted the Homestead Option Sales and Use Tax Act ("HOST"), OCGA § 48-8-100 et seq., to prohibit a certain intergovernmental agreement. Finding that it did not, we reverse.

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