Love et al. v. Fulton County Board of Tax Assessors

Court: Georgia Court of Appeals
Case Number: A18A1778
Decision Date: December 03, 2018
Case Type: Taxation
A group of citizens and taxpayers in Fulton County sued the Fulton County Board of Tax Assessors (Board) for a writ of mandamus and injunctive and declaratory relief in a dispute over whether the Board exercised its duty to investigate and determine whether the interest of the Atlanta Falcons Stadium Company (Company) in the new Mercedes-Benz Stadium (Stadium) was subject to ad valorem property taxation. The trial court granted the Board's motion to dismiss for failure to state a claim and the citizens appealed. 

The Georgia Court of Appeals affirmed the dismissal of the mandamus claims and injunctive and declaratory relief claims brought against the Board in the members official capacities but reversed the dismissal of the claims for injunctive and declaratory relief brought against Board members in their individual capacities. The Court of Appeals held that the plaintiffs did not rebut the presumption that the trial court followed the law and limited its consideration to hte amended petition and exhibits in ruling on the motion to dismiss. However, the Court of Appeals also held that the doctrine of official immunity does not bar suits for declaratory or injunctive relief brought against county officers in their individual capacities and that the trial court had erred in concluding otherwise.