Articles Posted in Supreme Court of Georgia

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At issue in this case was the meaning of the term “motor fuel taxes” as used in the Georgia Constitution, Article III, Sec. IX, Par. IV(b). A trucking industry association and three individual motor carriers challenged local sales and use taxes on motor fuels, the revenues of which were not used solely for public roads and bridges. They argued that these taxes fell within the meaning of “motor fuel taxes” under the Motor Fuel Provision and, therefore, the revenues from these taxes (or an amount equal to that revenue) had to be allocated to the maintenance and construction of public roads and bridges. The Georgia Supreme Court affirmed the dismissal of the plaintiffs’ complaint because the history and context of the Motor Fuel Provision revealed that “motor fuel taxes” were limited to per-gallon taxes on distributors of motor fuel, and did not include sales and use taxes imposed on retail sales of motor fuels. View "Georgia Motor Trucking Assn. v. Georgia Dept. of Rev." on Justia Law

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During the 2015 General Session, the legislature amended certain statutes governing Certificates of Public Necessity and Convenience (“CPNCs,” also known as taxi medallions) and created new provisions authorizing (and regulating) ride-sharing programs throughout the state. Appellants, taxicab drivers who operated in the City of Atlanta and owned CPNCs, filed suit claiming that the Act resulted in an unconstitutional taking and inverse condemnation of their CPNCs. The State moved to dismiss, arguing, among other things, that Appellants failed to state legally cognizable claims. The trial court agreed and granted the motion. Finding no reversible error, the Georgia Supreme Court affirmed the trial court. View "Abramyan v. Georgia" on Justia Law