247 Ga. 695 | Ga. | 1981
DeKalb County appeals from a judgment invalidating on constitutional grounds a resolution to levy property taxes. We reverse.
Paragraph three of the resolution provides in relevant part that “A tax of $10.16 on the $1,000.00 assessed valuation is levied on all property in said County, taxable for General County Purposes to pay expenses of administration of County Government; build and repair public buildings and bridges; pay expenses of Courts, Sheriffs, Coroners, litigation and support of prisoners; pay County Police; provide public parks and libraries, pursuant to. . . .”
The cities of Decatur, Avondale Estates, Chamblee, Clarkston, Doraville, Lithonia, Pine Lake and Stone Mountain, together with certain individual taxpayers resident in those municipalities and an association of taxpayers, sought a judgment invalidating paragraph three of the resolution on the ground of its conflict with a local amendment (Ga. L. 1978, p. 2468) to Art. IX, Sec. IV, Par. II of the Constitution of Georgia (Code Ann. § 2-6102) establishing “special services tax districts.” The municipalities and their taxpayers alleged that “Paragraph (3) of DeKalb County tax levy Resolution constitutes double taxation .against taxpayers in such special services tax districts because such taxpayers are taxed by the municipality for governmental services provided by the municipality and are also taxed by DeKalb County, Georgia, which does not provide governmental services included in the county tax levy.”
The local amendment first defines the terms “special services tax district” and “district services,” the former being each munic
The court heard testimony in behalf of DeKalb County as to precisely how the tax was calculated, and heard testimony in behalf of the municipalities and their taxpayers as to how they insist the taxes should have been computed to comply with the amendment.
The court found as facts that DeKalb County provides within the municipalities district services of varying kind, character, type and degree; that the kind, character, type and degree of district services provided by DeKalb County within each of the municipalities can be identified and determined; that the costs of these district services varies between municipalities but can be determined. The court concluded that the tax resolution fails to comply with the local amendment because it “fails to assess, levy and collect taxes in accordance with the kind, character, type and degree of district services provided by the county in special services tax districts.”
The court held that the local amendment was binding on the county and directed the county to comply with its provisions.
1. We disagree with the county’s contention that the local amendment is not self-executing and should not be given any force and effect until workable implementing legislation is enacted. The amendment states, “The provisions of this paragraph are self-executing and shall control ad valorem taxation and the collection of service charges and fees for the provision of district services within special services tax districts by the governing
2. The only constitutional challenge to the local amendment that was properly and timely raised in the trial court was that it violates the mandate of Art. VII, Sec. I, Par. Ill of the Constitution of Georgia (Code Ann. § 2-4603) that “All taxation shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax.”
However, we need not reach the constitutional challenge because the local amendment is susceptible of a construction which harmonizes it with the general constitutional provision rather than bringing the two provisions into confrontation with each other. Notably, the amendment does not expressly and distinctly exempt county taxpayers whose properties lie within municipalities from the payment of county-wide taxes for the support of county government services provided outside of municipalities to all county residents whether they reside inside or outside of municipalities. County taxpayers residing in municipalities enjoy the use of DeKalb County parks, roads and other facilities, and the protection of the DeKalb County police, while they are going about their business or enjoying their leisure time outside the boundaries of the municipalities in which they reside. Neither does the local amendment expressly and distinctly state in its body that only those properties located within the boundaries of municipalities shall be made liable for the payment of ad valorem taxes to support district services provided within
A preference for a construction harmonizing the two constitutional provisions also results from an application of the precept that any ambiguity as to whether the provision creates an exemption from taxation will be construed against the taxpayer or, stated otherwise, an exemption from taxation must be created expressly and distinctly and will not arise by implication. Cherokee Brick &c. Co. v. Redwine, 209 Ga. 691 (75 SE2d 550) (1953).
The decision of the trial court in fact, albeit not in express terms, mandated an exemption or roll back of county taxes only for those county taxpayers whose properties subject to ad valorem taxation are situated within municipalities located in DeKalb County. The intention of the General Assembly and of the people of DeKalb County to provide such a tax roll back or exemption is not expressed distinctly in the local amendment and will not be held to arise by implication.
Judgment reversed.
No contract as contemplated by the amendment has been entered into between DeKalb County and any municipality in DeKalb County.
The present case is a continuation of the controversy involved in Decatur Tax Payers League v. Adams, 236 Ga. 871 (226 SE2d 69) (1976).
The tax uniformity clause has been construed in Decatur Tax Payers League v. Adams, supra, and in Hutchins v. Howard, 211 Ga. 830 (89 SE2d 183) (1955).