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RILEY v. SOUTHERN LNG, INC.

S16A1659.

797 S.E.2d 878 (2017)

RILEY v. SOUTHERN LNG, INC.

Supreme Court of Georgia.

Decided: March 6, 2017.

Attorney(s) appearing for the Case

William Wright Banks, Jr. , Senior Assistant Attorney General, Warren R. Calvert , Senior Assistant Attorney General, Alex Fredrick Sponseller , Senior Assistant Attorney General, Samuel S. Olens , Attorney General, Mitchell Philip Watkins , Department of Law, 40 Capitol Square, S.W., Atlanta, Georgia 30334-1300, for Appellant.

Lisa F. Stuckey , Brian J. Morrissey , Herbert H. Gray, III , William J. Seigler, III , Ragsdale, Beals, Seigler, Patterson & Gray, LLP, 2400 International Tower, 229 Peachtree Street, N.E., Atlanta, Georgia 30303-1629, for Appellee.

This is the third appeal of this case arising from the efforts of appellee Southern LNG, Inc. ("Southern") to compel State Revenue Commissioner Lynnette T. Riley1 ("the Commissioner") to recognize Southern as a "public utility" under OCGA § 48-5-511 and to accept Southern's ad valorem property tax...

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