Opinion
S23C0341
07-05-2023
CITY OF WINDER v. BARROW COUNTY.
Court of Appeals Case No. A22A0834
The Honorable Supreme Court met pursuant to adjournment. The following order was passed:
The Supreme Court today granted the writ of certiorari in this case as case No. S23G0341 .
This case will be assigned to the October 2023 oral argument calendar automatically under Supreme Court Rule 50 (1) (a). Oral argument is mandatory in granted certiorari cases.
This Court is particularly concerned with the following issue or issues:
1) Is the maintenance of county roads in an unincorporated area of the County, which connect to roads within the City, "primarily for the benefit of the unincorporated area" as that phrase is used in OCGA § 36-70-24 (3) (A)?
2) Does OCGA § 36-70-24 (3) (B) require that funding for services provided primarily for the benefit of unincorporated areas come from "property taxes, insurance premium taxes, assessments, or user
fees" levied or imposed with a special service district, or does it authorize the County to use other sources of revenue?
3) Is a superior court that is adjudicating a petition under OCGA § 36-70-25.1 (d) (2) authorized to determine whether the City's usage rates charged to water customers in unincorporated areas of the County are an illegal tax?
Briefs should be submitted only on these points. See Supreme Court Rule 45.
All the Justices concur, except Boggs, C.J. not participating.