2 9 6 Ga . 7 93

F INAL COP Y

S 1 4 A1 4 9 3 . S JN P ROP E RTIES , LLC v . F U LTON COUNTY

B OARD OF AS S ES S ORS e t a l.

H UNSTEI

N , Ju stic e

.

In 2 0 0 9

, Jo h n S h e rm a

n

, a re sid e n t a nd ta xp ay e r o f F u lto n Co u n ty

, file d

su it, o n be h a lf o f h im se lf a n d a ll o th e rs sim ila rly situ a te d

, a g a in s t t h e F u lto n

Co u n t y B o a

rd o f Asse sso rs (h e re in a fte r, “F C BOA” ), a lo n g with its Ch ie f

Ap p ra ise r a n d e a c h o f its m e m b e rs in th e ir o ffic ia l c a

pa c itie s, to c ha lle n g e th e

F CBOA’s m e th o d of v a lu in g le a se h o ld e sta te s arisin g fro m a sa le -le a se b a c k

b o n d tra n sa c tio n in v o lv in g th e D e v e lo p m e n t Au th o rity o f F u lto n Co u n ty

(h e re in a fte r, “ D AF C ” ). 1 As d e sc rib e d in a n e a rlie r a p p e a l a risin g fro m th is sa m e

c a se , th e sa le -le a se b a c k

tra nsa c tio n a t issu e h e re wa s stru c tu re d a s fo llo ws:

A bo n d t r a n s a c tio n le a se h o ld e sta te is c re a te d wh e n a lo c a l

d e v e lo p m e n t a

u th o rity

, in a c c o rd a nc e with its re de v e lo pm e n t

p o we rs, e n te rs in to a b o n d tra n sa c tio n a g re e m e n t with a p riv a te

d e v e lo p e r of c e rta in re a l p ro p e rty

. Th e lo c a l de v e lo p m e nt a u th ority

issu e s re v e n u e b o n d s u n d e r a fin anc in g p ro g ra m to th e d e ve lo p e r,

wh o c on v e y s to th e a

u th o rity fe e sim

p le title to th e p r o p e rty

. Th e

d e v e lo p m e n t a u t h o r i ty a n d th e d e v e lo p e r th e n e n te r in to a m u ltiy e a r le a se a rra n g e m e n t wh e re b y th e a u th o rity

, a s o wn e r, le a se s th e

p ro p e rty to th e de v e lo p e r. T h e re su ltin g le a se pa y m e n ts a re u se d b y

1 Sh o rt l y aft er t h e pet i t i o n was fi le d, th e DAFC s u cces s fu l l y m o ved to i n t erv en e

as a d efen d an t i n t h e cas e.th e lo c a l d e v e lo p m e n t a u th o rity to m a ke th e p rin c ip a l a n d in te re st

p a y m e n ts o n th e re v e n u e b o n d s. Th e te rm s of th e a g re e m e n t a llo w

th e d e v e lo p e r to re pu r c h a s e t h e fe e sim p le e sta te fo r a n o m in a l

a m o u nt o n c e th e re v e n u e b o n d s a re p a id d o wn o r re tire d

. As p a rt o f th e tra n sa c tio n

, th e pa rtie s e n te r i n t o a writte n

a g re e m e n t th a t se ts fo rth a sp e c ific m e th o d fo r d e te rm in in g th e fa ir

m a rk e t v a lu e o f th e re su ltin g le a se ho ld e sta te h e ld b y th e p r i v a te

d e v e lo p e r. Th e m e th o d e stim a te s th e in itia l fa ir m a rk e t v a lu e o f th e

le a se h o ld e sta te to b e 5 0 pe rc e n t o f th e fa ir m ark e t v a lu e o f th e fe e

s i m p le e sta te

. Th e e stim a te d v a lu e o f th e le a se h old e sta te i s t h e n

“ ra m p e d u p ” b y f

i v e p e r c e n t pe r y e a r. By th e e le v e n th y e a r, th e

le a se h o ld e sta te is v a lu e d a t 1 0 0 p e rc e n t o f th e fa ir m a rk e t v a lu e o f

th e fe e sim

p le e sta te

.

S h e rm an v

. F u lto n Co un ty Bd

. o f Asse sso rs, 2 8 8 Ga

. 8 8

, 8 9 (7 01 S E 2 d 4 7 2 )

(2 0 1 0 ) (h e re in a fte r, “ S h e rm a n I” ). S he rm a n c la im s th a t th is so -c a lle d “ 5 0%

ra m p -u p ” m e th o d o lo g y re su lts in th e v a lu a t i o n o f th e d e v e lo p e rs’ le a se h o ld

e sta te s a t le ss th a n fa ir m a rk e t v a lu e

, in v io la tio n of d e fe n d a n ts’ sta tu to ry a n d

c o n stitu tio n a l d u tie s to e n su re th a t a d v a lo re m ta x e s a re a sse sse d u n ifo rm ly a n d

a t fa ir m a rk e t v a lu e

.

I n Oc to b e r 2 0 0 9

, th e tria l c o u rt g ra n te d th e de fe n d a n ts’ m o t i o n t o

d ism iss/m o tio n fo r ju d g m e n t o n th e p le a din g s, a n d, on a p pe a l, th is Co urt

re v e rse d

. Sh e rm a n, 2 8 8 Ga

. a t 9 5

. Th e Co urt h e ld th a t th e c a se wa s n o t su b je c t

to d ism issa l b e c a

u se

, wh ile th e re wa s n o d i s p u te a s to th e v a lu a tio n

m e th o d o lo g y e m

p lo y e d, th e re wa s n o wa y to c o n c lu siv e ly d e te rm in e a t th a t

2sta g e o f th e pro c e e d in gs th a t su c h m e th o do lo g y a c tu a lly re su l t e d i n a fa ir

v a lu a tio n o f th e le a se h o ld e sta te

. Id . a t 9 3 . Th is Co u rt re a so n e d :

[De fe nd a nts] a rg u e th a t th e ir in itia l va lu a tio n o f th e fe e

sim p le e sta te fo llo ws a n a

u th o riz e d a

p p ra isa l a p p r o a c h a nd ta k e s

in to a c c o u n t so m e o f th e fa c to rs re fe re n c e d a b o v e

, su c h a s sim ila rly

l e a s e d p r o p e rtie s in th e a re a a n d th e m a rk e t re n ts in th e a re a

. Ho we v e r, a v a lu a tio n o f th e fe e si mp l e e s t a t e is ju st th e first ste p

. [De fe nd a nts] will n e e d to o ffe r e v id e n c e a s t o h o w th e ir m e th o d

a p p lie d to th e le a se h o ld e sta te in c o rp o ra te s th e re q uisite fa c to rs.

Th e y a sse rt th a t we sh o u ld ju st a ssu m e th a t e v e ry le a se h o ld e sta te

is wo rth 5 0 p e rc e n t o f its fe e sim p le e sta te

, b u t o ffe r no e v id e n c e to

su p p o rt th is a ssu m

p tio n. With ou t su c h e v id e n c e

, a n d in lig h t o f th e

a ffid a v it file d b y S h e r m an to th e c o n tra ry

, we a re un a b le to

d e te rm in e

, p u rsu a n t to De Ka lb Co un ty Bd

. o f T a x Asse sso rs v

. W

. C.

Ha rris & C

o

. , su p ra

, th a t th e v al u a tio n m e th o d u se d b y

[De fe nd a nts] is n o t a

rb itra ry a n d u nre a so n a

b le

, a nd th e re fo re th e

p e titio n sh o u ld n o t h a v e b e e n d ism isse d p u rsu a n t to OCGA § 9 -1 1

-

1 2 (b ) (6 ).

Id

.

Afte r re m a n d

, S JN P ro p e rtie s, LLC (h e re in a fte r, “ S JN” ) wa s a d d e d a s a

p la in tiff in th e a c tio n

. 2 Th e p la in tiffs file d a n a m e n de d a n d re sta te d c la ss a c tio n

p e titio n

, a g a in se e k in g d e c l a r a t o r y

, i n j u n c tiv e

, an d m a n d a m

us re lie f w ith re sp e c t

to th e v a lu a tio n m e th o d o lo g y

, a n d a d d in g a c la im se e k in g d e c l a r a to ry

,

in ju n c tiv e

, a nd m a nd a m

u s re lie f with re sp e c t to a su b se t of DAF C- o w n e d

2 In Decem

b er 2 0 1 3

, Sh erm an m o v ed to b e dro p p ed as p art y to t h e pro ceed i n g s

,

o s t en s i b l y

fo r h eal t h reas o n s , l eav i n g SJ N as t h e s o le p l ai n t i ff i n t h e cas e.

3p ro p e rtie s in vo lv e d in th e se b o n d tra n sa c tio n s, wh ic h

, a c c o rd in g to th e

p la in tiffs, h a v e im

p ro p e rly b e e n tre a te d a s ta x e x e m p t. Th e re a fte r, th e p a rtie s

file d c r o s s

- mo t i o n s fo r su m m a ry ju d g m e n t, an d th e tria l c o u rt g ra nte d th e

d e fe n d a n ts’ m o tio n s. Th o u g h we fin d e rro r in th e tria l c o u rt’s str ik in g o f two

a ffid a vits su b m itte d b y S JN, w e n o n e th e le ss, fo r th e re a so n s se t fo rth b e lo w,

a ffirm th e g ra n t o f su m m a ry ju d g m e n t to th e d e fe n d a n ts.

1

. A t th e su m m a ry ju d g m e n t h e a rin g

, th e tria l c o u rt stru c k a s un tim e ly

two a ffid a v its S JN h a d file d a n d se rv e d o n th e da y b e fo re th e h e a rin g

. Th e first

is th e a ffid a v it o f e x p e rt re a l e sta te a p p ra ise r J. Ca rl S c h u ltz , Jr., c o m p rise d o f

1 6 p a ge s o f te stim o n y a c c o m p a n ie d b y m o re th a n 20 0 p a g e s o f su p p o rtin g

e x h i b its. Th e se c o n d is th e a ffid a v it of Jo hn F

. Wo o d h a m

, o n e o f th r e e

a tto rn e y s o f re c o rd fo r S J N ; t h is a ffid a v it is c om p rise d o f n in e pa g e s o f

te stim o n y a n d a

p p ro x im a te ly 1 5 0 p a g e s of su p p o rtin g e x h ib its. S JN file d th e se

a ffid a vits in th e tria l c ou rt a n d se rv e d th e m o n th e d e fe n da n ts o n De c e m b e r 1 9

,

2 0 1 3

, th e d a y b e fo re th e De c e m b e r 2 0, 2 0 1 3 su m

m a ry ju d g m e n t h e a r i n g

.

S e rv ic e wa s e ffe c tu a te d b o th b y U

. S

. Ma il a nd e le c tro n ic a lly ; d e fe n d a n ts’

c o u n se l re c e iv e d e le c tro nic c o p ie s o f th e a ffid a v its a t 5 :2 4 p .m

. o n De c e m b e r 1 9

.

Co n c lu d in g th a t th e se a ffid a v its w e re u n tim e ly file d

, th e tria l c o urt d e c lin e d to

4c o n sid e r th e m

.

S JN c o n te n d s th e tria l c o u rt e rre d in strik in g th e a ffid a vits, c la im in g th a t

th e y we re file d a n d se rv e d in a c c o rd a n c e with th e Civ il P ra c tic e Ac t. Th o u g h

we fin d S JN’s v o l u m i n o u s e l e v e n th -h o ur filin g d isc o u rte o us, we are c on stra in e d

to a g re e th a t th is filin g wa s te c h n ic a lly in c o m p lia nc e with th e re q u ire m e n ts o f

th e Civ il P ra c tic e Ac t a n d th u s th a t th e tria l c o u rt e rre d in strik in g th e a ffid a v its.

OCGA § 9 -1 1 -5 6 (c ) a

u th oriz e s a p a rty a g a in st w h o m a s u m m ary ju d g m e n t

m o tio n h a s be e n file d to se rv e a ffid a v its in o p p o sitio n to th e m o tio n a t a n y tim e

“ p rio r to th e d a y o f h e a rin g .” S e e a lso OCGA § 9 -1 1 -6 (d ) (g o v e rn in g m o tio n s

g e n e ra lly

, p ro v id in g th a t “ [o ] p p o sin g a ffid a v its m ay be se rv e d n o t la te r th a n o n e

d a y b e fo re th e he a rin g ” ); Wo o d s v

. Ha ll, 31 5 Ga

. Ap p

. 9 3 (1 ) (7 2 6 S E2 d 5 9 6 )

(2 0 1 2 ) (v a c a t in g g ra nt o f su m m ary ju d g m e n t, fin d in g th a t tria l c o u rt e rre d in

strik in g a s u n tim e ly p la in tiff’s o pp o sin g a ffid a v it, file d th re e d a y s p rio r to

h e a rin g ). C f. Bro wn v

. W illia m s, 2 5 9 G a

. 6 (4 ) (3 7 5 S E2 d 83 5) (1 9 8 9 )

(o p p o sin g a ffid a v it file d o n d a y o f h e ar i n g wa s u n tim e ly ). Th e C o u rt o f

Ap p e a ls h a s, in fa c t, h e ld th a t o p p o sin g a ffid a v its we re tim e ly wh e re se rv e d o n

th e da y be fo re th e h e a rin g o n ly b y U. S

. M a il, su c h th a t th e m o v a n t ha d n o t e v e n

re c e iv e d th e m a s o f th e tim e of th e h e arin g

. S e e K irk la n d v. K irk la n d

, 2 8 5 Ga

.

5Ap p

. 2 3 8 (2 ) (6 4 5 S E2 d 6 2 6 ) (2 0 0 7 ) (o p p o sin g a ffid a v it se rv e d b y m a il o n d a y

b e fo re su m m a ry ju d g m e n t h e a rin g wa s tim e ly a n d p ro p e rly c o n sid e re d ); Ma rtin

v

. Ne wm a n

, 16 2 Ga

. Ap p

. 72 5 (2 ) (2 9 3 SE2 d 1 8 ) (1 9 8 2 ) (sa m e ). Th o u g h we

fin d th e g a m e sm a n sh ip in su c h d e la y e d filin g s d ista ste fu l, we c a n no t ig n o re th e

p la in la n g u a g e o f O C G A § 9

- 1 1 -5 6 (c ), wh ic h

, re g re ttab ly

, a llo ws p a rtie s to

e m p lo y su c h ta c tic s. 3 Th e tria l c o u rt th e re fo re e rre d in re fu sin g to c o n sid e r th e

S c h ultz a n d Wo o d h a m a ffid a v its in its a d ju d ic a tio n o f d e fe n da n ts’ m otio n s fo r

s u m ma r y ju d g m e n t. In o u r d e n o v o re v ie w o f th e e v id e n c e h e re

, se e Jo n e s v

.

Kirk

, 2 9 0 Ga

. 22 0

, 2 2 1 ( 7 1 9 S E 2 d 42 8) (2 0 1 1 ), we will th u s c o n sid e r th e se

a ffid a vits, to th e e x te n t th e y a re o th e rwise “a d m issib le in th e e v id e nc e [a n d ]

. .

. sh o w a ffirm a tiv e ly th a t th e a ffia n t is c o m p e te nt to te stify to th e m a tte rs sta te d

th e re in .” OCGA § 9 -1 1 -5 6 (e ).

2

. In re v ie win g t h e me r its o f a tria l c o u rt’s d e c isio n o n a m o tio n fo r

su m m ary ju d g m e n t, “‘th is Co u rt c o n d u c ts a d e n o v o re v ie w o f th e e v id e n c e to

3 W e n o t e t h at t h e Fed eral Ru l es o f Ci vi l Pro ced u re, on wh i ch ou r C i v i l

Pract i ce Act i s m od el ed

, s ee Am b l er v

. Am

b ler, 2 3 0 Ga. 2 8 1 (1 ) (1 9 6 SE2 d 8 5 8 )

(1 9 7 3), cu rren tl y req u i re t h e s erv i ce o f o p p o si n g affi d av i t s n o l at er t h an s ev en day s

p ri o r t o a h eari n g . Fed . R. Ci v

. P. 6 (c) (2 ). Th e cu rren t ru le i s m o re s t ri n g en t t h an

t h e p ri o r v ers i o n

, wh i ch req u ired o n l y t h at o p po s i n g affi d av i t s b e s erv ed at l eas t o n e

d ay b efo re t h e h eari n g

. See Ch arl es Al an W ri g ht et al

., 4 B Fed

. Prac. & Pro c. Ci v.

§ 1 17 0 , n . 3 (4 t h ed ., u p d at ed J an . 2 0 1 5 ).

6d e te rm in e wh e th e r th e re is a g e n u in e issu e o f m a t e ria l fa c t an d wh e th e r th e

u n d isp u te d fa c ts

, v ie we d in th e lig h t m o st fa v o ra b le to th e n o n m ov in g p a rty

,

wa rra n t ju d g m e n t a s a m a tte r o f la w.’” Jo n e s, 29 0 Ga

. a t 2 2 1

. As w e sta te d in

S h e rm an I,

[t] h e o v e rrid in g issu e in th is c a se is wh e th e r th e v a lu a tio n m e th o d

u se d b y [th e de fe n d a n ts] fa irly a n d ju stly e sta b lish e s th e fa ir m a rk e t

v a lu e o f a bo n d tra n sa c tio n le a se h o ld e sta te su c h th a t th e m e th o d is

n o t “ a rb itra ry o r u n re a so n a b le .” [Cit.]

S h e r ma n

, 2 8 8 G a

. a t 9 0

. Th e o th e r issu e

, ra ise d in th e p la in tiffs’ a m e n d e d

p e titio n o n re m a n d fo llo win g S h e rm a n I, is w h e th e r c e rta in p r o p e rtie s h e ld in

fe e sim p le b y th e DAF C h a ve b e e n a n d c on tin u e to b e u n l a w f u l ly e x e m

p te d

fro m a d v a lo re m ta xa tio n

. 4 I n c o n n e c tio n w ith th e re so lu tio n o f th e se issu e s,

S JN se e k s a de c la ra to ry ju d g m e n t (a ) a ffirm in g th e in va lid ity of th e 5 0 % ra m p

u p v a lu a tio n m e th od

, b o th a s e m p lo y e d in c o n n e c tio n with th e b o n d tra n sa c tio n

le a se h o ld e sta te s h e re a n d in ge n e ra l; a n d (b ) e sta b lish in g DAF C’s liab ility fo r

b a c k ta x e s o n v a rio u s p ro p e rtie s a s to wh ic h it h a s b e e n u n la w fu lly a ffo rd e d a n

e x e m p tio n fro m a d v a lo re m ta x e s. In a d d itio n

, S JN se e k s “ a m a n d a to ry

4 Sp eci fi cal ly

, SJ N cl ai m s t h at v ari o u s p ro p ert i es h el d b y t h e DAFC fal l wi t h in

cert ai n cat eg o ri es sp eci fi ed u nd er s t at e l aw as i n el i gi b l e f o r ex em p t i on fro m ad

v al o rem t ax es . See OCGA § § 3 6 -6 2 -3 , 3 6 -6 2-2 (6 ) (H) (v i ), (J ) an d (K).

7in

ju n c tio n a n d /o r writ o f m a n d a m u s” to (a ) re stra in th e F CBOA fro m u sin g th e

5 0 % ra m p -u p v a lu a tio n m e th o d in a sse ssin g th e v a lu e o f b o n d tra n sa c tio n

le a se h o ld e sta te s; (b ) c o m p e l th e F CBOA to re -a

p p ra ise a ll e x i s tin g le a se h o ld

e sta te s a t issu e h e re usin g a n a p p ra isa l a p p ro a c h th a t c o m

p o rts with sta te la w

a n d to issu e a sse ssm e n ts fo r th e c o lle c tio n o f b a c k ta x e s o n su c h e sta te s to th e

e x te n t th e y ha v e b e e n p re v io usly u n d e r-a p p ra ise d ; a nd (c ) c om p e l th e F CBOA

to issu e a d v a lo re m ta x a sse ssm e n t n o tic e s to th e DAF C a s to its n o n -ta x-e x e m p t

p ro p e rtie s fo r p rio r y e a rs a n d to c o m m e n c e su c h a sse ssm e n ts fo r fu tu re y e a rs.

(a ) We first a d d re ss S JN’s c la im s re g ard in g th e a lle g e d ly n o n -ta x-e x e m p t

sta tu s o f c e rta in p ro p e rtie s he ld b y th e DAF C

. In su p p o rt o f its c la im s in th is

re g a rd

, th e o n ly e v id e n c e S JN h a s o ffe re d is th e a ffid a v it te stim o n y o f Jo h n

Wo o d h a m

, its o wn c o u n se l o f r e c o rd

. In his a ffid a v it, Wo o d h a m id e n tifie s

v a rio u s pro p e rtie s o wn e d b y th e DAF C w h ic h h e c la im s c on stitu te e ith e r o ffic e

b u ild in g o r ho te l fa c ilitie s th a t a re sp e c ific a lly e x c lu d e d fro m th e ta x e x e m p tio n

a ffo rd e d to m o st d e v e lo p m e n t a u th o rity -o wn e d p ro p e rty

. Se e O CGA § § 3 6 -6 2

-

3

, 3 6 -6 2 -2 (6 ) (H) (v i) a n d (J). W o o dh a m d e sig n a te s th e se p ro pe rtie s v ia

h a n d writte n n o ta tio n s in th e m a rg in s o f a list o f DAF C -o wn e d pro p e rtie s,

p u rp o rte d ly o b ta in e d fro m th e F C BOA d urin g d isc ov e ry

, a tta c h e d a s a n e x h ib it

8to h is a ffid a v it. In th e a ffid a vit, Wo o d ha m a tte sts th a t h e “ p e rso n a lly re v ie we d

th e p ro p e rty re c o rd in fo rm a tio n ” re ga rd in g th e de sig n a te d p ro p e rtie s a n d o p in e s

o n th is b a sis th a t th e se p ro pe rtie s a re no t ta x e x e m pt. S JN o ffe rs n o o th e r

e v id e n c e in su p p o rt o f its c la im s in th is re g a rd

.

S e ttin g a sid e th e q u e s t i o n a b l e e t h ic s o f Wo o d h a m ’s a ssu m p tio n o f th e ro le

a s witn e ss in a c a se h e is pro se c u tin g a s c o u n se l o f re c ord

, 4 we fin d th a t

Wo o d h a m ’s “ te stim o n y ” is in su ffic ie nt to c r e a t e a n issu e o f m a te ria l fa c t o n

S JN’s c la im s in re g a rd to th e ta x -e x e m pt sta tu s o f th e DAF C -o wn e d p ro p e rtie s

a t issu e

. S e e

, e .g

., Pfe iffe r v

. Ga

. De p t. of Tra n sp

. , 2 7 5 Ga

. 82 7

, 8 2 8 -8 2 9 (2 )

(5 7 3 SE2 d 3 8 9 ) (2 0 0 2 ) (o n c e a d e fe n d a n t o n mo t i o n f o r su m m a ry ju d g m e n t

e x p o se s a n a

b se n c e of e v id e n c e to su p po rt th e p la in tiff’s c a se

, th e pla in tiff m u st

th e n “ ‘p o in t to sp e c ific e v id e n c e g iv in g rise to a tria b le issu e ’” ). E ntire ly a b se n t

is a n y fa c t u a l b a sis fo r th e c o n c lu sio n th a t a n y o f th e p ro p e rtie s in q u e stio n

a c tu a lly p o sse ss th e c h a ra c te ristic s o f an “ o ffic e b u ild in g ” o r “ h o te l fa c ility ” a s

d e fin e d in OCGA § 3 6 -6 2 -2 (6 ) (H) (v i) a nd (J). Wo o d ha m ’s “ te stim o n y ” o n

th is issu e is n o th in g m ore th a n le g a l a rg um e n ts la c k in g in e v id e ntia ry su p p o rt;

4 See G eo rg i a Ru l es o f Pro fes si o n al Co n d u ct

, Ru l e 3 .7 (“ [a] l a w ye r s h a l l n ot

act as ad v o cat e at a t ri al i n wh i ch t h e l awy er i s l i k el y t o b e a n eces s ary

wi t n es s ”).

9h is a ffid a v it is sim p ly a le g a l b rie f c lo a ke d u n d e r th e so le m n ity o f a n o a th

. Th e

fa c t th a t S JN c o u ld a

p p a re ntly fin d n o w i t n e ss o r do c u m e n ta ry e v id e n c e th a t

wo u ld su b sta n tia te its c la im s o n th is issu e

, o th e r th a n th e se lf-se rv in g so -c a lle d

“ te stim o n y ” o f its o wn a tto rn e y

, d e mo n stra te s th e p ro p rie ty o f su m m a ry

ju d g m e n t o n th e se c la im s. We th e re fo re a ffirm th e g ra n t o f su m m a ry ju d g m e n t

a s to th e se c la im s.

(b ) We n o w c on s i d er S JN’s c la im s re g a rd in g th e F C BOA’s u se o f th e

5 0 % ra m p -u p fo rm

ula in a sse ssin g th e v a lu e o f th e b on d tra n sa c tio n le a se h o ld

e sta te s h e ld b y th e p riv a te d e v e lo pe rs wh o a re p a rtie s to th e b on d tra n sa c tio n s

h e re

.

(i) Cla im s fo r in

ju n c tiv e re lie f. As a n in itia l m a tte r, th e d e fe n d a n ts

c o n te n d

, c itin g t h i s C o u rt’s re c e n t d e c isio n in Ge o rg ia De p t. o f Na tu ra l

Re so u rc e s v

. Ce nte r f

o r a S u sta in a

b le Co a st, 2 9 4 G a

. 5 9 3 (7 5 5 S E2 d 1 8 4 )

(2 0 1 4 ), th a t S JN’s c la im s fo r in ju n c tiv e re lie f a re b a rre d b y so v e re ig n im m u n ity

.

We a g re e

. In S u sta in a

b le Co a st, th is Co urt h e ld th a t so v e re ig n im m un ity

, in its

c u rre nt in c a rn a tio n un de r th is S t a t e ’ s Co n stitu tio n

, m ay b e wa iv e d o n ly b y a n

a c t o f th e Ge n e ra l Asse m b ly

. Id

. a t 5 9 8-6 01

. Ac c o rd in g ly

, we o v e rru le d

p re c e de n t th a t h a d p re v io u sly re c o g n iz e d a c o m m o n la w e xc e p tio n to so v e re ig n

10im m

u n ity fo r su its se e k i n g in

ju n c tiv e re lie f a g a in st th e S ta te

. Id

. a t 5 93

, 5 9 9

-

6 0 2 (o v e rru lin g In tl. Bu s. Ma c h in e s Co rp

. v

. Ev a n s, 2 6 5 Ga

. 2 1 5 (4 5 3 S E2 d

7 0 6 ) (1 9 9 5 )). Th u s, a fte r S u sta in a b le C o a st, in

ju n c tio n a c tio n s a g a in st th e S ta te

,

in c lu din g th o se a g a in st S ta te e m plo y e e s in th e ir o ffic ia l c a p a c ity

, se e id

. a t 5 9 9

,

n

. 4

, m a y p ro c e e d o n ly wh e re su c h a c tio n s a re e x p re ssly a u th o riz e d un d e r o u r

Co n stitu tio n o r b y a sta tu te e v in c in g th e le g isla tu re ’s e x p re ss in te n t t o p e rm it

c la im a n ts to se e k in

ju n c tiv e re lie f a g a in st th e S ta te

. Ac c o rd in g ly

, S JN’s c la im s

fo r in ju n c tiv e re lie f a re b a

rre d b y so v e re ig n im m

u nity

.

(ii) C la im s fo r m a nd a m

u s re lie f. S o v e re ig n imm

u n ity d o e s n ot, ho we ve r,

p re c lu d e SJN’s c la im s fo r m a n d a mu s r e lie f. S e e S ou th e rn LNG, In c

. v

.

Ma c Gin n itie

, 2 9 0 Ga

. 2 0 4 (7 1 9 S E2 d 4 73 ) (2 0 1 1 ). 5 O u r m an d a mu s s t a tu te

e x p re ssly a

u th o riz e s c la im a n ts to se e k re lie f a ga in st a p u blic o ffic ia l “ w h e n e v e r

. . . a d e fe c t o f le g a l ju stic e wo u ld e nsu e fro m [th e o ffic ia l’s] fa ilu re to p e rfo rm

o r fro m im

p ro p e r pe rfo rm a n c e ” o f “o ffic ia l d u tie s.” O CGA § 9 -6 -2 0

. S JN, a s

a c itiz e n a n d ta xp a y e r o f F u lto n Co u n ty

, c le a rly h a s sta n d in g to se e k th e ty p e o f

m a n d a m u s re lie f it re qu e sts h e re

. S e e O CGA § 9-6 -2 4 (c o nfe rrin g sta n d in g to

5 W ere we t o h o l d o t h e r w i s e

, m a n dam u s act i o ns

, wh ich by t h ei r v ery n at u re

m ay b e s o u g h t o n l y ag ai ns t p u b l i c o ffi ci al s

, wo u l d b e cat e g o r i cal ly p recl u d ed by

s o v erei g n i m

m u n i t y

.

11se e k m an d a m u s re lie f o n a n y p e rso n “ in te re ste d in h a v in g th e la ws e x e c u te d a n d

th e d u ty in q u e stio n e n fo rc e d ” ); S o u t h e rn L NG, In c

. v

. M a c Gin nitie

, 2 9 4 Ga

.

6 5 7 (2 ) ( 7 5 5 S E2 d 6 8 3 ) (2 0 1 4 ) (c o rp o ra te ta x p a y e r ha d sta n d in g to su e fo r

m a n d a m u s to c o m p e l S ta te Re v e n u e Co m m issio n e r to re c o g n iz e it a s a “ p u b lic

u tility ” fo r a d v a lo re m

ta x p u rp ose s). 6

In o rd e r to b e e n title d to m a n d a m u s re lie f, a c la im a n t m

u st e sta blish th a t

“ (1 ) n o o th e r a d e q u a te le g a l re m e d y is a v a ila b le to e ffe c tu a te th e re lie f so u g h t;

a n d (2 ) th e a

p p lic a n t h a s a c le a r le g a l rig h t to su c h re lie f.” Bib b Co u n ty v

.

6 W e n o t e th at we h av e p rev i o u sl y h el d t h at O CGA § 9 -6 -2 4 an d i t s p red eces s o r

s t at u te co n fer s t an d i n g t o s eek en fo rcem en t of pu b l i c d u t i es n o t o n l y v i a m an d am u s

b u t a l s o b y i nju nct i o n

. See, e.g

., Arn es o n v

. Bd

. o f Tru s t ees o f Em p l o y er s ’

Ret i rem en t Sy st em o f Ga., 2 5 7 G a. 5 7 9 (2 ) (b ), (c) (3 6 1 SE2 d 80 5 ) (1 9 8 7) (t ax p ay ers

g en eral l y h av e s t an d i n g t o s eek t o en jo i n p u bl i c o ffi ci al s fro m co m m i t ti n g u l t ra v i res

act s ); Gri g g s v

. Green

, 2 30 Ga. 25 7 (1 ) (1 9 7 SE2 d 1 1 6) (1 97 3 ) (t ax p ay er h ad s t an d i n g

t o s eek t o en

j o i n t ax i n g au t h o ri t i es fro m p ro ceed i n g u n d er al leg ed l y v o i d an d i l l eg al

t ax d i g es t ); Head v

. Bro wn i ng

, 2 1 5 Ga. 26 3 (2 ) (1 0 9 SE2 d 7 9 8 ) (1 9 5 9 ) (t ax p ay ers h ad

s t an d i n g t o s eek t o en

jo i n St at e Rev en u e Co m

m i s si o n er fro m i s s u i n g l i qu o r l i cen s e

t o defen d an t ). In n o n e o f t h es e cas es d i d w e ad d res s s o v erei g n i m m un i t y

, l i k el y d ue,

at leas t i n p art

, t o t h ei r t i m i n g i n rel at i o n to t h e ev o lu t i o n o f o u r d o ct ri ne o f so v erei g n

i m m u ni t y an d wh et her ju d i ci al ly -creat ed ex cep t io n s t o t h e d o ct ri ne

– s u ch as t h at fo r

i n ju n ct i o n act i o ns

– were reco g n i zed as v al i d

. See Su s t ai n ab le Co as t

, 2 9 4 Ga. at 5 9 7

-

5 9 9 (ex am i n i n g h i s t o ry o f s o verei g n i m m u n i t y fro m i t s ad op t i o n i n o u r co m m o n l aw

i n 1 7 84

, t o it s co ns t i t u t i o n al i zat i o n i n 1 9 7 4

, an d s u b s e q u e n t ch an g es wi t h t h e

ad o pt i o n o f t h e Geo rg i a Co n s t i t u t i o n o f 1 9 8 3 an d fu rt h er am en dm en ts i n 1 9 9 1 ).

In s o far as th es e an d s i m i l ar cas es p erm i t t ed t h e p ro secu t i o n o f i n ju n ct i o n act i on s

ag ai n s t s t at e o ffi ci al s

, t h ey no w s tan d ab ro g at ed b y Su s t ai nab l e Co as t ; h owev er, to

t h e ex t en t t h es e cas es si m p l y co n fi rm ed a t ax p ay er’ s s t an d in g t o see k t o en fo rce a

p u b l i c d u t y

b y way o f s o m e v i ab l e cau s e o f act i o n, t hey rem ai n g o o d l aw.

12Mo n ro e Co u n ty

, 2 9 4 Ga

. 7 3 0

, 7 3 4 (2 ) (7 5 5 SE2 d 7 6 0 ) (2 0 14 ). P re te rm ittin g

wh e th e r a n o th e r a d e q u a te le g a l r e me dy is a v a ilab le h e re

, we c o nc lu d e

, a s

e x p la in e d be lo w, th a t S JN h a s fa ile d to c o m e fo rth with e v id e n c e of a c le a r le g a l

rig h t to th e re lie f it is se e kin g

.

A c le a r le g a l rig h t t o th e re lie f so u g h t m ay b e fo u n d on ly

wh e re th e c la im a n t se e k s to c o mp e l th e p e rfo rm a n c e o f a p u b lic

d u ty th a t a n offic ia l or a g e nc y is re q uire d b y la w to p e rfo rm

. . . . Wh e re p e rfo rm a n c e i s r e q u ire d b y la w, a c le a r le g a l rig h t to re lie f

will e x ist e ith e r w h e re th e o ffic ia l or a g e n c y fa ils e n tire ly to a c t o r

wh e re

, in ta k in g su c h re q u ire d a c tio n

, th e o ffic ia l o r a ge n c y

c o m m its a g ro ss ab u se o f d isc re tio n.

Id

. a t 7 35

. He re

, S JN se e ks to c o m p e l th e F CBOA to fu lfill its sta tu to ry d u ty in

re la tio n to t h e a s s e ssm e n t o f a d v a lo re m ta xe s with in its ju risd ic tio n

. Th e

e sse n c e o f th is d u ty is t o s e e th a t a ll ta x a b le p ro pe rty with in th e c o u n ty is

a sse sse d a n d re tu rn e d a t its fa ir m a rk e t v a lu e a n d th a t fa ir m a rk e t v a lu e s a s

b e twe e n th e in d iv id u a l ta x p a y e rs a re fa irly a n d ju stly e q u a liz e d so th a t e a c h

ta x p ay e r sh a ll p a y a s n e a rly a s p o ssib le o n ly su c h ta x p a y e r’s p ro p o rtio n a te sh a re

o f ta x e s.

13OCGA § 4 8 -5 -3 0 6 (a ); se e a l s o Ga

. Co n st. of 1 9 8 3

, Art. V II, S e c

. I, P a r. III

(re q u irin g u n i f

o r mi t y in ta x a tio n ). As to th e fu lfillm e n t o f th is d u ty

, we h a v e

h e ld :

Ta x a sse sso rs a re a u th o riz e d to fix th e f

a i r ma rk e t v a lu e o f

p ro p e rty fo r ta x e s fro m th e b e st in fo rm a tio n o b ta in a b le

. Th is d o e s

n o t re q u ire th e ta x a sse sso rs to u se a n y d e fin ite sy ste m o r m e th o d

, b u t d e m a nd s o n ly th a t th e v a lu a tio ns be ju st a nd th a t th e y b e fa irly

a n d ju stly e q u a liz e d a m o n g th e in d iv id u a l ta x p a y e rs

. . . a c c o rd in g

to th e b e st in fo rm a tio n o b ta in a b le

.

( C i t a tio n s a n d pu n c tu a tio n o m itte d .) Co lv a rd v

. Rid le y

, 2 1 8 G a

. 4 9 0

, 4 9 0 ( 1 )

(1 2 8 S E2 d 7 32 ) (1 96 2 ); a c c o rd S h e rm a n

, 2 88 Ga

. a t 9 1 (“ [i] t is c le a r th a t c o u n ty

b o a rd s o f ta x a sse sso rs a re n o t re q u ire d to u se a n y p a rtic u la r a p p ra isa l a p p ro a c h

o r m e th o d wh e n d e te rm in in g th e fa ir m a rk e t v a lu e o f p ro pe rty ” ).

In su m

, th e F CBOA’s d u ty is to a sse ss a ll ta x a b le p ro p e rtie s with in its

ju risd ic tio n a t fa ir m a rk e t v a lu e

, u tiliz in g th e “ be st in fo rm a tio n o b ta in a b le .” In

su p p o rt o f th e ir m o tio n s fo r su m m a ry ju dg m e n t, th e d e fe nd a n ts h a v e a d d u c e d

th e te stim o n y o f two e x p e rt re a l e sta te a p p ra ise rs, b o th o f wh o m o p in e th a t th e

5 0 % ra m p -u p fo rm

u la is a n a n a ly tic a ll y s o u n d a p pro a c h th a t c o m

p o rts with

sta n d a rd a

p p ra isa l p ra c tic e a n d

, in th e wo r d s o f o n e o f th e se witn e sse s,

“ re p re se n ts a n a

p p ro p ria te

, re a so n a

b le

, a nd n o n -a rb itra ry sim p lifie d m e th o d o f

14a rriv in g a t th e fa ir m a rk e t v a lu e fo r ta x p u rp o se s o f th e le a se h old in te re st[s] ” a t

issu e

. Th is Co u rt h a s in fa c t p re v io u sly e n d o rse d th e c on c e p t o f a fo rm u lafo r

th e v a lu a tio n o f le a se h o ld e sta te s in p ro p e rty h e ld in fe e s i mp le b y a c o u n ty

d e v e lo p m e n t a

uth o rity

. S e e De K a l b C o u n ty Bd

. o f Ta x Asse sso rs v

. W.C.

Ha rris & Co

., 2 4 8 Ga

. 2 7 7

, 2 8 0 -2 8 1 (3 ) (2 82 S E2 d 8 80 ) (1 9 8 1 ) (“ [w] e d o n o t

fin d th e m e th o d of v a lu a tio n u tiliz e d

. . . to b e a n arb itra ry o r un re a so n a b le o n e

,

a n d

. . . th e tria l c o urt d id n o t e rr in a p p ro v in g th e fo rm

u la a d o p te d in th e se

c a se s” ); se e a lso Co we ta Co u n ty Bd

. o f Ta x Asse sso rs v

. EGO P ro d uc ts, In c

.,

2 4 1 Ga

. Ap p

. 8 5

, 8 7 (1 ) (5 26 S E2 d 1 3 3 ) (1 9 9 9 ) ( n otin g with a p p ro v a l c o u n ty

b o a rd of ta x a sse sso rs’ “ lo n g -sta n d in g p o lic y o f ta x in g le a se h o ld in te re sts in re a l

p ro p e rty th a t a re th e su b

je c t o f a fin a n c in g a g r e e me n t

. . . a t 5 0 p e rc e n t o f th e

a p p ra ise d v a lu e fo r th e te rm o f th e le a se ” ).

No t su rp risin gly

, S JN’s e xp e r t a p p ra ise r disa g re e s with th e d e fe n d a n ts’

e x p e rts, c o n te n d in g th a t, b e c a u se o f th e stru c tu re o f th e b on d tra n sa c tio n a n d th e

te rm s o f th e o pe ra tiv e a gre e m e n ts, v irtu a lly 1 0 0 % o f a n y le a se d p ro p e rty ’s v a lu e

re sid e s in th e le a se h o ld a t a ll tim e s du rin g th e te rm o f th e le a se a n d th a t u se o f

th e 5 0 % ra m

p

- u p fo rm

u la th u s sy ste m a tic a lly u n d e re stim a te s th e v a lu e o f th e

15le a se h o ld e sta te

. 7 Ho we v e r, th is witn e ss, wh ile a ssa i lin g in th e a b stra c t th e

a ssu m p tio n s u n d e rly in g th e 5 0 % ra m p -u p fo rm

u la

, a d m itte d a t h i s d e p o sitio n

th a t h e h a s n o t a c tu a lly a

p p ra ise d a ny o f th e le a se h o ld e sta te s in v o l v e d i n th is

c a se

. Critic a lly

, wh e n th is witn e ss wa s a sk e d p o in t-b la n k wh e th e r th e a sse sse d

v a lu e s o f a n y o f th e pro p e rtie s a t issu e h e re in an y g iv e n ta x y e ar we re in c o rre c t,

h e re p lie d th a t h e did n o t k n o w.

In th e e n d

, th o u g h m

u c h in k is sp ille d in th e pa rtie s’ d e b a te o v e r wh e th e r

th e 5 0 % ra mp

- u p f

o r mu l a

, in th e a

b stra c t, is th e b e st

— o r e v e n a v a lid

—

m e th o d o lo g y fo r v a lu in g th e le a se h o ld e sta te s he re

, S JN’s m an d a m u s c la i m s fa il

fo r th e sim

p le re a so n th a t it ha s a dd uc e d n o e v id e n c e th a t a n y a c tu a l a sse ssm e n t

o f a n y p a rtic u la r p ro p e rty h a s b e e n o r is o th e r th a n a t fa ir m a rk e t va lu e

. S JN ha s

th u s fa ile d to a dd u c e a n y e v id e n c e th a t th e F C B O A h a s fa ile d to c o m p ly with

its le g a l d u ty to “ se e th a t a ll ta x a ble p ro p e rty with in th e c o u n ty is a sse sse d a n d

re tu rn e d a t its fa ir m a rk e t v a lu e .” O CGA § 4 8- 5

- 3 0 6 (a ). On th e e v id e n tia ry

7 W e n o t e t h at t h e d efen d an t s m o v ed i n t h e tri al co u rt t o ex cl u de t he t es t i m o ny

o f SJ N’ s ex p ert as l ack i n g t h e p rereq u i s i t es fo r ad m i s s i b i l it y o f ex p ert t es t i m o ny

u n d er OCGA § 2 4 -7 -7 0 2 (b ). As t h e t ri al co u rt d i d no t ru l e o n t h i s m o t i on

, we h av e

n o o ccas i o n t o rev i ew th i s i s s u e an d t h u s as s u m e fo r p re s e n t p u r p o s es t h at t h i s

t es t i m o ny wo u l d b e ad m i s s ib l e at t ri al

.

16re c o rd p re se n te d

, SJN’s c la im s fo r m a n d a m u s re lie f c a n n ot with sta nd su m m a ry

ju d g m e n t.

(iii) Cla im s fo r d e c la ra to ry re lie f. W e h a v e p re v io u sly le ft u n re so lv e d th e

q u e stio n o f wh e th e r so v e re ig n im m u n ity ge n e ra lly b a rs c la im s a g a in st th e S ta te

fo r d e c la ra to ry re lie f. S e e S o u th e rn LN G, 2 9 0 Ga

. a t 20 5 -2 0 6 a n d n. 1

(e x p re ssly sid e ste p p in g issu e o f wh e th e r d e c la ra to ry ju d gm e n t a c tio n s a g a in st

th e S ta te a re g e n e ra lly ba rre d b y so v e re ig n im m u n ity

, bu t n o tin g th a t th is Co urt

h a s in th e p a st in c e rta in c o n te x ts p e rm itte d d e c la ra t o r y j ud gm e n t a c tio n s to

p ro c e e d a g a i n s t sta te a g e n c ie s a nd o ffic ia ls). Bu t se e De Ka lb Co u n ty S c h o o l

Dist. v

. Go ld

, 3 1 8 Ga

. Ap p

. 6 3 3

, 6 3 7 (1 ) (a ) (7 34 SE2 d 4 6 6 ) (2 0 1 2 ) (h o ld in g

t h a t “ [o ] u r Co nstitu tio n a n d sta tu te s d o n ot p ro v id e fo r a b la n k e t w a i v e r o f

so v e re ig n im m

u n ity in d e c la ra to ry -ju d gm e n t a c tio n s” ). Un d e r th e ra tio n a le o f

S u sta in a b le Co a st, it a

p p e a r s th a t, a

b se n t a sta tu to ry p ro v isio n a ffo rd in g

c la im a n ts a

n e x p re ss rig h t to se e k d e c la ra to ry re lie f a g a in st th e S ta te

, so v e re ig n

im m u n ity wo u ld b a r su c h c l a im s. S e e Go ld

, 3 1 8 Ga

. Ap p

. a t 6 3 7 (n o tin g th a t

OCGA § 5 0 -1 3 -1 0 p ro v id e s fo r sp e c ific wa iv e r o f so v e re i g n i mmu n ity fo r

d e c la ra t o ry ju d g m e nt a c tio n s c h a lle n g in g sta te a ge n c y a d m in istra tiv e ru le s).

17Be c a

u se th is sig n ific a n t le g a l issu e h a s re c e i v e d little a tte n tio n in th e se

p ro c e e d in g s a n d b e c a

u se th e se c la im s c a n b e d isp o se d o f o n o th e r g ro u n d s, a s

d isc u sse d b e lo w, we d e c lin e to d e fin itiv e ly re so lv e it h e re

.

Ou r De c la ra to ry Ju d gm e n t A c t, OCGA § 9-4 -2

, p ro v id e s th a t

th e su p e rio r c o urts m a y d e c la re r i g h t s a n d o th e r le ga l re la tio n s o f

a n y p a rtie s p e titio n in g f o r d e c la ra to ry re lie f in “c a se s o f a c tu a l

c o ntro v e rsy

, ” o r wh e n “ th e e n d s o f ju stic e re q u ire th a t t h e

d e c la ra tio n sh o u ld b e m a d e .” T h e p u rp o se o f th e Ac t i s “ t o se ttle

a n d a ffo rd re lie f fro m u n c e rta in ty a n d in se c u rity w i t h re sp e c t to

rig h ts, sta tu s, a nd o th e r le g a l re la tio n s.” O CGA § 9-4 -1

. Th e

p ro p e r sc o p e o f d e c la ra to ry ju d g m e n t is to a d ju d ge th o se rig h ts

a m o n g p a rtie s u p o n wh ic h th e ir fu tu re c on du c t d e p e n d s.

F o u rth S tre e t Ba

p tist Ch u rc h o f Co lu m

b u s v

. Bd

. o f Re g i s t r a r s, 2 5 3 Ga

. 3 6 8

,

3 6 9 (1 ) (3 2 0 S E2 d 5 4 3 ) (1 9 8 4 ). Ac c o rd in g ly

, d e c la ra to ry re lie f is p ro p e r o n ly

wh e re th e p a rty se e k in g s u c h re lie f fa c e s so m e u n c e rta in ty o r in se c urity a s to

rig h ts, sta tu s, o r le g a l re la tio n s, u p o n wh ic h i t s fu tu re c o n d u c t d e p e n d s. S e e

,

e .g

., Ba k e r v

. City o f M a rie tta

, 2 7 1 G a

. 2 1 0

, 2 1 4 (1 ) (5 1 8 S E2 d 8 7 9 ) (1 9 9 9 )

(“ [w] h e re th e p a r t y s e e k i n g d e c la ra to ry ju dg m e n t do e s n o t sh o w it is in a

p o sitio n o f u n c e rta i n t y a s to a n a lle g e d rig h t, d ism issa l o f th e d e c la ra to ry

ju d g m e n t a c tio n is p ro p e r” ); F o u rth Stre e t Ba p tist C h u rc h o f Co lu m

b u s, 2 5 3 Ga

.

a t 3 6 9 (c la im s fo r d e c la ra to ry re lie f we re pro p e rly d ism isse d

, wh e re p la in tiffs

18“ fa c e [d ] n o u n c e rta in ty o r in se c u rity with re sp e c t to th e ir v o tin g rig h ts, n o r a n y

risk ste m m in g fro m u nd ire c te d fu tu re a c tio n” ); He n d e rso n v

. Alv e rso n

, 2 1 7 Ga

.

5 4 1 (1 2 3 S E2 d 7 2 1 ) (1 9 6 2 ) (d e c la ra to ry ju d g m e n t a c tio n c o u ld n o t b e

m a in ta in e d wh e re pla in tiff fa ile d to a lle g e n e e d fo r g uid a n c e a s to his fu tu re

c o n d u c t b u t ra th e r m e r e l y so u g h t d e c la ra tio n th a t le g isla tiv e e n a c tm e n t wa s

v o id ). He re

, S JN fa c e s n o u n c e rta in ty o r in se c u rity a s to a n y o f its o wn fu tu re

c o n d u c t, b u t ra th e r se e k s a n a d ju d ic a tio n o n ly o f issu e s th a t will im p a c t th e

fu tu re c o n d u c t o f th e FCBOA. As su c h

, SJN’s c l a i m s f o r d e c la ra to ry re lie f

c a n n o t b e m a in ta in e d , a

n d su m m a ry ju d g m e n t wa s p ro p e rly g ra n te d th e re o n

.

In su m m a ry

, th o u g h w e fin d e r ro r in th e tria l c o u rt’s strik in g o f th e

S c h ultz a n d Wo o d h a m a ffid a v its, we no ne th e le ss, fo r th e fo re go in g re a so n s,

a ffirm th e g ra n t o f s u m ma r y j u d g m e n t to th e d e fe n d a nts a s to a ll o f S JN’s

c la im s.

Ju d g m e n t a ffirm e d . All th e Ju stic e s c o nc u r.

De c id e d Ma rc h 2 7, 2 01 5

.

Ma n d a m u s. F u lto n S u p e rio r Co u rt. Be fo re Ju d g e Ba x te r.

19Ro b e rt D. F e a g in

, Jo h n F

. W o o d h a m

, Hu rt S to lz

, Irwin W

. Sto lz

, Jr., fo r

a p p e lla n t.

Ic h te r Th o m a s, Ca ry Ic h te r, Ch e ry l M. Rin g e r, R. Da v id Wa re

, S h a la n d a

M. J. Mille r, fo r a

p p e lle e s.

Alsto n & Bird , Gle nn R. Th o m so n , Cla rk R. Ca lh o u n , a m ic i c u ria e

.

20