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DEKALB COUNTY v. PERDUE

No. S09A2016.

692 S.E.2d 331 (2010)

DEKALB COUNTY v. PERDUE et al.

Supreme Court of Georgia.

March 22, 2010.

Attorney(s) appearing for the Case

Roy E. Barnes, Marietta, Lisa E. Chang, Decatur, Allison B. Salter, Marietta, for appellant.

Thurbert E. Baker, Attorney General, Warren R. Calvert, Senior Assistant Attorney General, Atlanta, for appellee.

HUNSTEIN, Chief Justice.

Ten years after DeKalb County voters approved the imposition of a one-percent homestead option sales and use tax ("HOST") in the special tax district coterminous with the geographical boundary of DeKalb County, see OCGA § 48-8-102(a), enacted pursuant to Art. IX, Sec. II, Par. VI, Ga. Const.1983, the Legislature amended the Homestead Option Sales and Use Tax Act, OCGA § 48-8-100 et seq., so as to provide for changes in the manner...

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