HILL, Chief Justice.
Plaintiff is a resident and property owner in the unincorporated area of Chatham County. In 1973 the county created a special service tax district which consists of the unincorporated area of the county, and it levies a special service district tax on property located therein. Chatham County uses its proceeds from the local option sales tax, OCGA § 48-8-80 et seq. (Code Ann. 91A-4609 et seq.),
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