JOHNSON, Presiding Judge.
Joseph Grills filed an action for declaratory judgment against the Mayor, Council, and Administrator of the City of Fort Valley (collectively, "the City"), seeking to determine the legality of a $75 collection fee charged by the City to persons paying overdue property taxes. The trial court granted judgment for Grills, holding that the City had no statutory authority to collect the fee until after the property was levied upon. The City appeals...
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