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COLUMBUS-MUSCOGEE v. CM TAX EQUALIZATION

No. S02A1688.

579 S.E.2d 200 (2003)

276 Ga. 332

COLUMBUS-MUSCOGEE COUNTY CONSOLIDATED GOVERNMENT et al. v. CM TAX EQUALIZATION, INC. et al.

Supreme Court of Georgia.

March 24, 2003.

Attorney(s) appearing for the Case

Troutman Sanders L.L.P., Harold G. Clarke, Charles F. Palmer, William M. Droze, Clifton C. Fay, Atlanta, for appellants.

Sutherland, Asbill & Brennan, Randolph W. Thrower, Teresa W. Roseborough, Thomas W. Curvin, Stacey Y. Abrams, Atlanta, Ellis, Easterlin, Gatewood, Shipper & Farr, George R. Ellis, Jr., Atlanta, for appellees.

HUNSTEIN, Justice.

CM Tax Equalization, Inc. and several individual residents of Columbus-Muscogee County brought suit challenging the constitutionality of a local constitutional amendment ("LCA") that affects the manner in which homestead property in Columbus-Muscogee County Consolidated Government (the County) is valued for ad valorem taxation purposes. The trial court granted summary judgment to plaintiffs, prompting the County government defendants to file this...

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