292 Ga. 514
Ga.2013Background
- Unified Government enacted a 2004 stormwater ordinance creating a stormwater utility and fund that funds fees based on estimated runoff contribution; Homewood Village has unpaid bills since 2005 totaling over $72,000; government sued for unpaid fees in 2010; Homewood Village counterclaimed for declaratory judgment arguing the ordinance is an unconstitutional tax; trial court granted Unified Government summary judgment on the fee issue but granted Homewood Village summary judgment on unpaid account and quantum meruit theories; on appeal, this Court affirms the fee ruling and vacates the unfavorable ruling on unpaid account/quantum meruit
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Does the Ordinance impose a permissible fee, not a tax? | Unified Government relies on McLeod to classify as a fee | Homewood Village contends it is an unconstitutional tax | Ordinance imposes a permissible fee |
| Whether unpaid account or quantum meruit theories support collection | Unified Government seeks recovery of unpaid fees | Homewood Village asserts these theories were not pursued or proved | Issues moot; judgment vacated on those theories |
Key Cases Cited
- McLeod v. Columbia County, 278 Ga. 242 (2004) (stormwater ordinance imposes a permissible fee, not a tax)
- Neely v. McCants, 258 Ga. 298 (1988) (vacate judgment on moot issues when not pursued)