Southern LNG, Inc. v. MacGinnitie
290 Ga. 204
| Ga. | 2011Background
- Southern LNG, Inc. owns Elba Island property with LNG facilities and distributes LNG via pipelines.
- Appellant contends it is a ‘public utility’ under OCGA § 48-1-2 and must file Georgia ad valorem returns with the Revenue Commissioner per OCGA § 48-5-511.
- Appellant sought declaratory judgment recognizing public utility status and mandamus directing the Commissioner to accept its tax return and assess uniformly.
- Trial court dismissed, ruling sovereign immunity barred the action; judgment appealed to Georgia Supreme Court.
- Majority reverses regarding sovereign immunity; dissent would affirm dismissal of declaratory and mandamus claims, citing adequate legal remedies at law.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Does sovereign immunity bar declaratory judgment here? | Southern LNG argues no waiver applies to its declaratory action against the Commissioner. | Commissioner argues sovereign immunity bars declaratory relief absent a waiver like OCGA § 50-13-10. | Yes for declaratory judgment; sovereign immunity bars the action. |
| Is mandamus viable where there is an adequate remedy at law? | LNG asserts mandamus is proper to compel ministerial action. | Commissioner argues LNG has an adequate remedy via county board of equalization and thus mandamus is improper. | Mandamus is not barred by sovereign immunity, but remains invalid due to an adequate remedy at law. |
| Is there an adequate local remedy to challenge the county tax assessment? | Appeal to the county board of equalization is insufficient for the broader question of who has power to assess. | Board of equalization provides an adequate remedy for assessment issues. | Yes; the local board remedy is adequate, precluding mandamus. |
Key Cases Cited
- State Bd. of Ed. v. Drury, 263 Ga. 429 (1993) ((437 SE2d 290) declaratory action authorized for validity of administrative rules)
- IBM v. Ga. Dept. of Admin. Svcs., 265 Ga. 215 (1995) (sovereign immunity not a bar where law permits relief against state action via official)
- Undercofler v. Colonial Pipeline Co., 114 Ga. App. 739 (1966) (sovereign immunity noted in pre-1974 framework; later limits apply)
- Wilkes v. Redding, 242 Ga. 78 (1978) (mandamus available where no adequate remedy at law)
- Stanley v. Sims, 185 Ga. 518 (1938) (mandamus relief notwithstanding immunity where official ministerial duty)