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WELLS v. CITY OF BALDWIN

No. S02A0356.

565 S.E.2d 439 (2002)

275 Ga. 228

WELLS et al. v. CITY OF BALDWIN et al.

Supreme Court of Georgia.

May 13, 2002.

Attorney(s) appearing for the Case

Caudell & Hotard, B. Chan Caudell, Baldwin, for appellant.

Hulsey, Oliver & Mahar, R. David Syfan, Gainesville, for appellee.

HUNSTEIN, Justice.

The City of Baldwin is located partly in Banks County and partly in Habersham County. In 1980 a majority of Banks County voters chose to impose a local option sales tax ("LOST") within their "special district," i.e., the geographical area whose boundaries are conterminous with those of Banks County. See Article IX, Section II, Paragraph VI, Ga. Const. of 1983; see also OCGA § 48-8-81. Both Banks County and the City of Baldwin, as a qualified...

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