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MONROE COUNTY v. GEORGIA POWER CO.

No. S07G1156.

655 S.E.2d 817 (2008)

MONROE COUNTY et al. v. GEORGIA POWER COMPANY.

Supreme Court of Georgia.

January 8, 2008.

Attorney(s) appearing for the Case

Kevin A. Wangerin, Bullard & Wangerin, LLP, Macon, GA, Peter J. Crossett, Hiscock & Barclay, Syracuse, NY, for appellant.

Norman L. Underwood, T. Jerry Jackson, Roger S. Reigner, Jr., Kevin Gregory Meeks, Troutman Sanders LLP, Atlanta, GA, Charles B. Haygood Jr., Haygood Lynch Harris Melton & Watson, LLP, Forsyth, GA, for appellees.

Ranse Murphy Partin, Nolan C. Leake, King & Spalding; John K. Larkins, Jr., Chilivis, Cochran, Larkins & Bever, LLP; James A. Orr, W. Scott Wright, Sutherland, Asbill & Brennan, LLP; L. Clint Crosby, Richard W. Bell, Baker Donelson Bearman Caldwell & Berkowitz; Mary Terry Benton, Timothy James Peaden, Alston & Bird, LLP; Meredith Ellen Mays, AT&T Georgia; Thurbert E. Baker, Atty. Gen., Warren R. Calvert, Senior Asst. Atty. Gen., Dept. of Law, Atlanta, GA, amici appellees.

MELTON, Justice.

In accordance with OCGA § 48-5-511(a) and (b), Georgia Power Company provided a 2003 return to the State Revenue Commissioner (Commissioner) and the State Board of Equalization (State Board) showing approximately $8.8 billion as the fair market value of all of its real property holdings in the State of Georgia. After reviewing the return, the Commissioner approved this fair market value and apportioned it among the numerous counties of the state...

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