351 Ga. App. 112
Ga. Ct. App.2019Background
- In 2016 the City of Dublin levied a 2.25 mill ad valorem tax to pay debt on School District general obligation bonds; MMT (a taxpayer) sued the City and the School District seeking a refund and injunctive relief, asserting the tax was unauthorized.
- The trial court granted partial summary judgment to MMT, held the tax was illegally assessed, and enjoined the City from disbursing the tax proceeds; a consent order had the City hold the funds pending further order.
- On first appeal this Court held the School District was immune from MMT’s refund claim under sovereign immunity and therefore could not be liable; the Court did not resolve claims against the City.
- After remand the School District moved for summary judgment directing the City to release the held tax proceeds to the School District; the trial court adopted the Court of Appeals’ judgment but refused to order release of the funds because MMT’s claims against the City remained pending and the injunction preventing disbursement remained in effect.
- The School District directly appealed the trial court’s July 27, 2018 order; MMT moved to dismiss for lack of appellate jurisdiction. The Court of Appeals granted the motion and dismissed the appeal.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Finality of order | School Dist.: July 27 order is final as it adjudicated its entitlement to funds | MMT: Claims against City remain; case not final | Order not final because claims against City remain and no final disposition of class/relief against City |
| Standing to appeal grant of summary judgment to School Dist. | School Dist.: entitled to appeal to obtain release of funds after sovereign immunity ruling | MMT: A party cannot appeal an order that grants it summary judgment under OCGA § 9-11-56(h) | School Dist. lacks standing to appeal portion granting it summary judgment; § 9-11-56(h) not available to prevailing party |
| Appealability as injunction denial | School Dist.: denial to release funds is effectively refusal of injunction allowing disbursement | MMT: Motion was to dissolve/modifiy existing injunction, not an original injunction application | Not appealable under OCGA § 5-6-34(a)(4); motion construed as seeking dissolution/modification of prior injunction |
| Certificate of immediate review | School Dist.: did not obtain but sought direct review | MMT: jurisdictional defect persists without certificate | Court lacked jurisdiction also because no OCGA § 5-6-34(b) certificate of immediate review was obtained |
Key Cases Cited
- City of Dublin School Dist. v. MMT Holdings, LLC, 346 Ga. App. 546 (Court of Appeals of Ga.) (prior opinion finding School District immune) (explains scope of prior mandate)
- Murphy v. Murphy, 322 Ga. App. 829 (discussing appellate jurisdiction and standing to appeal grants of summary judgment)
- Paine v. Nations, 301 Ga. App. 97 (explaining when an order constitutes a final judgment under OCGA § 5-6-34)
- Jones v. Peach Trader, Inc., 302 Ga. 504 (holding orders modifying or dissolving interlocutory injunctions are not appealable under OCGA § 5-6-34(a)(4))