GA Supreme Court to review DeKalb suit regarding HOST - Dunwoody
From SCOG Blog - http://bit.ly/2dRl5o
Next Week at the Court – November 9, 2009
2009 November 6
by Bryan Tyson
The Supreme Court returns on Monday for its first day of oral argument in the month of November, and the first day of oral argument in nearly three weeks. Monday and Tuesday mark the only oral argument days in Atlanta scheduled for this month. The Court will sit in Dahlonega later this month for a special sitting.
On Monday at the 10:00 am sitting, the Court will consider one civil constitutional case:
S09A2016. Dekalb County v. Perdue et al.
This case relates to the incorporation of the City of Dunwoody and litigation against Governor Perdue and the state revenue commissioner. Georgia law allows voters in 159 “special districts” (which match the state’s counties) to approve a one percent “Homestead Option and Sales Use Tax” (HOST) for the area, which replaces revenue lost due to “additional homestead exemptions.” DeKalb County voters approved a HOST in 1997, along with additional exemptions on their property taxes paid for with the HOST revenue. After an amendment to the HOST Act in 2007, the city of Dunwoody incorporated and became the only city in the state eligible for payment of HOST funds. DeKalb County, represented by former Governor Roy Barnes, sued Governor Perdue, alleging that the amendments were unconstitutional and could not take effect without a referendum. The trial court ruled against the County and it appealed, arguing that the trial court’s findings of fact were incorrect and that voters must approve changes in the HOST Act. The state argued that the HOST Act imposes taxes for special tax districts, not counties, and does not create a non-uniform tax classification.
