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CITY OF CHATTANOOGA v. STATE OF GEORGIA

35846.

246 Ga. 99 (1980)

269 S.E.2d 5

CITY OF CHATTANOOGA v. STATE OF GEORGIA et al.

Supreme Court of Georgia.

Decided July 1, 1980.

Attorney(s) appearing for the Case

Kinney, Kemp, Pickell, Avrett & Sponcler, F. Lamar Lewis, for appellant.

Arthur K. Bolton, Attorney General, James C. Pratt, David A. Runnion, Assistant Attorneys General, for appellees.

BOWLES, Justice.

This is a suit for a refund of sales and use tax levied upon the City of Chattanooga, Tennessee by the State of Georgia.

Chattanooga, a municipality chartered by the State of Tennessee, through its Power Board sells electric power in Walker, Catoosa and Dade Counties, Georgia. Chattanooga also sells electric power to a number of counties in Tennessee. Chattanooga services these three Georgia counties from its facility in Rossville, Georgia...

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