SOUTHERN LNG, INC. v. MacGINNITIE, 294 Ga. 657

Second appearance of the case before the Court; Southern LNG seeks to compel the State Revenue Commissioner to recognize it as a public utility and to file ad valorem returns with the Commissioner rather than the county.
On remand from Southern I, the trial court granted summary judgment for the Commissioner on the mandamus claim, holding an adequate alternative remedy (county tax appeals under OCGA § 48-5-311) precluded mandamus.
The trial court’s ruling hinged on the county tax appeals not binding the Commissioner since he is not a party to those appeals.
This Court vacated the summary judgment, remanding for further proceedings to address (a) whether the Chatham County tax appeals provide an adequate, binding remedy against the Commissioner, and (b) related joinder/sovereign-immunity issues.
Southern’s LNG facility on Elba Island, Chatham County, has filed ad valorem tax returns with the county since operations began in 1978 and has challenged the county assessments as well as the question of where returns should be filed.
Georgia employs a unit tax method for public utilities, with the Commissioner and State Board of Equalization determining the unit value and apportioning it among counties; Southern argues the statutory duty to accept returns lies with the Commissioner if Southern is a public utility.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether mandamus is precluded by an adequate alternative remedy	Southern argues Chatham County tax appeals could provide binding relief against the Commissioner.	Commissioner contends county appeals are an adequate remedy precluding mandamus.	No; county appeals are not binding on the Commissioner and are not clearly adequate.
Whether the Commissioner could be bound by Chatham County tax appeals	If the Commissioner could be made a party or bound by those rulings, mandamus may be precluded.	Appellee argues stare decisis and potential binding effect could preclude mandamus.	Not currently binding on the Commissioner; the appeals do not automatically preclude mandamus.
Whether the CPA joinder rules could bind the Commissioner to Chatham County appeals	Joinder rules might allow the Commissioner to be joined or bound by judgments in the county proceedings.	Joinder considerations are uncertain and may complicate proceedings; Commissioner could object.	Questions of joinder remain; remand to address potential joinder and binding effects.
Whether Southern has standing to seek mandamus against the Commissioner	OCGA § 9-6-24 confers standing to enforce a public duty; Southern has a public interest in how returns are filed.	Not disputed in the record; standing is acknowledged but merits depend on other issues.	Southern has standing to seek mandamus against the Commissioner.

North Fulton Med. Center, Inc. v. Roach, 265 Ga. 125 (1995) (adequacy of legal remedies must be equally convenient, complete and beneficial)
Taylor v. Sturgell, 553 U.S. 880 (2008) (nonparties may be bound only in limited circumstances; broad rule does not apply here)
Roach, 265 Ga. 125 (1995) (mandamus precluded only if an adequate legal remedy is equally convenient, complete and beneficial)
Gullatt v. Slaton, 189 Ga. 758 (1940) (mandamus considerations and party interests in broad mandamus practice)
DeKalb County v. Wal-Mart Stores, Inc., 278 Ga. 501 (2004) (presumption of official duty in certain contexts does not override lack of binding on nonparties)