FI RST DI VI SI ON

BA RNES, P. J.

, M CM I LLI A N and R EESE, JJ.

N O T IC E : M otions for r e c ons i de r a tion m us t be

ph y sic a l ly r e ce iv ed i n our c le r k ’s offic e w ithin te n

da y s of the da te of de c is ion to be de e m ed tim e ly file d.

http://w w w .ga a ppe a l s .us /r ule s

D ecem ber 3, 2018



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A1 8 A1 77 8

. LOVE et al

. v

. FULTON COUNTY BOARD OF TAX

ASSESSORS et al

.

B A R N E S , Pres i d i n g J ud g e.

Th i s cas e ari s es ou t o f a di s p ut e o v er w h et h er t h e Fu l t o n Co un t y Bo ard o f Tax

As s es s ors (t h e “ Tax Bo a r d ” o r “ Bo ard ”) ex erci s ed it s d u t y t o i nv es t i g at e d i l i g en t l y

an d d et erm i n e wh et her t h e i n t eres t o f t h e At l an t a Fal co n s St ad i um Co

., LLC (t h e

“ St ad i um Co m

p an y ”) i n t h e M erced es -Ben z St ad i u m (t h e “ New St ad i u m ”) i s s u b ject

t o a d val orem p ro p ert y t ax at i o n. Bas ed o n t h at d i s p u t e, Al b ert E. Lo v e an d s ev e r a l

o t h er ci t izen s an d t ax p ay ers o f Fu l t on Co u n t y (co l l ect i v el y

, t h e “ p l ai n t i ffs ”) 1 s u ed t h e

Tax Bo ard

, t h e in d i v i d u al T ax Bo ard m em bers

, an d t he Ch i ef Ap p rai s er o f t h e Tax

1 T h e p l ai n t i ffs are Lo v e, Greg o ry L. Fan n, Sr., An t ho n y Kri s t i an Vat al aro

, Cat h eri n e Rach el Fl o o d , Pet er Zy s ko ws k i , an d Ly n n Zy s ko ws k i

.Bo ard (co l l ect i v el y

, th e “ d efen d an t s ”) 2 fo r a wri t o f m an d am u s an d i n j u n ct i v e an d

d ecl arat ory rel i ef, an d t h e d efen d an t s m o v e d t o d i s m i s s t h e pl ai nt i ffs ’ p et i t i o n fo r

fai l u re t o s t at e a cl ai m u p o n wh i ch rel i ef co u l d b e gran t ed p u rs u an t t o OCGA § 9 -1 1

-

1 2 (b ) (6 ). Th e t ri al co u rt g ran t ed t h e d efen d an ts ’ m ot i o n t o di s m i s s fo r fai l u re t o s t at e

a cl ai m an d t h en d i s m i s s e d sev eral o t h er p en d i n g m o t i on s as m o o t

, i ncl u d i n g t h e

p l ai n t i ffs ’ m o t io n t o h av e OCGA § 1 0 -9 -1 0 d ecl ared u nco n s t i t ut i o nal

. T hi s ap p eal by

t h e p l ai n t i ffs fo l l o wed

.

Fo r t h e r eas o n s di scu ss ed b el o w, we affi rm t h e d i s m i s s al o f t h e p l ai n t i ffs ’

m an d am u s cl ai m s an d th ei r cl ai m s fo r i n ju n ct i ve an d decl ar a t o r y r e li ef b ro u g ht

ag ai n s t t h e Tax Bo ard an d t h e o t h er d efen d an t s i n t h ei r o ffi ci al cap aci t i es

. W e rev ers e

t h e d i s m i s s al o f t h e p l ai n t i ffs ’ cl ai m s fo r i n ju n ct i v e an d decl arat o ry rel i ef b ro u g ht

ag ai n s t t h e Tax Bo ard m em b ers an d t he Ch i ef Ap p rai s er i n t h ei r i n di v i d u al cap aci t i es

.

B e c a u se we rev ers e t h e d i s m i s s al o f th o se cl ai m s

, w e al s o rev ers e t h e t ri al co urt ’ s

2 T h e Bo ard m em

b ers n am ed i n t h e p l ai n t iffs ’ pet i t i o n a r e Sal m a Ah m ed

, M i ch ael Fi t z g e r a l d

, Bran d i Hu n t er, Ed Lo nd o n

, an d Ro y ce M o rri s

. Th e p et i t i o n

n am ed Dwi g ht Ro b i n so n as t h e Bo ard ’ s Ch i ef Ap p rai s er. Th e p l ai nt i ffs s ued t h es e

d efen d an t s i n b o t h th ei r o ffi ci al an d i n di v i d u al cap aci t ies . A s ui t ag ai n s t an o ffi ci al

i n h is o r h er o ffi ci al cap aci t y i s t h e s am e as a s u i t ag ai n s t t h e g o v ern m en t al e n t i t y

i t sel f. See Ca mp b el l

v. Go o de , 3 0 4 Ga. Ap p . 4 7 , 5 0 (2 ) (6 95 SE2 d 4 4 ) (2 0 10 ).

2d eci s i o n t o d i s m i s s as m o o t t h e p l ai n t i ffs ’ m o t i o n t o h av e OCGA § 10 -9 -1 0 d ecl ared

u n co ns t it u t i o n al

.

W e rev i ew de n o v o a t ri al co u rt ’ s ru l i ng on a m o t i on t o d i sm i s s

. W a l ker Co u n t y

v. Tr i -S t a t e Cr ema to ry , 2 92 Ga. Ap p . 4 1 1 , 4 1 1 (6 6 4 SE2 d 7 8 8 ) (2 0 08 ).

Un d er OCGA § 9 -1 1 -1 2 (b ) (6 ), a m ot i o n t o d is m i s s fo r fai lu re to s t at e

a cl ai m up o n wh i ch rel ief can b e g ran t ed s ho u l d n ot b e su s t ai n ed un l es s

(1 ) th e al l eg at i o n s o f t h e co m p l ai n t d i scl o s e wi t h c e r t a i n t y t h at th e

cl ai m an t wo u l d n o t b e en t i t l ed t o rel i ef u n d er an y s t at e o f p ro v ab l e fact s

as s ert ed i n su p p o rt t h ereo f; an d (2 ) t h e m o v an t e s t ab l i s h es t h at th e

cl ai m an t co ul d n o t p o s s i b l y i n t ro d u ce ev i d en ce wi t h i n t h e fram ewo rk o f

t h e co m p l ai n t su ffi ci en t t o warran t a g ran t o f t he rel ief s o u g h t

. In

d eci di n g a m o t i o n t o d i s m i s s

, al l p l e a d i n g s are t o b e co n s t ru ed m o s t

fav o rab ly t o t h e p art y wh o fi l ed t h em

, an d al l do u b t s reg ard i n g s u ch

p l ead i n g s m

u s t b e res ol v ed i n t h e fi l i n g p art y ’ s fav or

. N ev ert h el es s

,

wh ere t h e face o f t h e co m

p l ai n t d em o n st rat es th at t h e p l ai n t i ff can p ro ve

n o s e t o f fact s t o su p po rt an es s en t i al el em en t o f a cl ai m

, di s m i s s a l o f

t h at cl ai m i s ap p ro p ri at e. Ev en wh en a co m p l ai n t is l ib eral l y co n s tru ed

,

t h ere s t i ll m

u s t b e s o m e l eg al b as i s fo r reco v ery

.

(Ci t at i o n s an d p un ct u at i on om i tt ed .) Lo r d v. Lo we

, 31 8 Ga. Ap p. 2 2 2, 22 3 (7 4 1 SE2 d

1 5 5 ) (2 0 1 2 ).

A d d i t i o nal l y

, a tri al co u rt can co n s i d er ex h i b i t s at t ach ed t o an d i n co rp o r a t e d

i n t o t h e co m

pl ai n t i n rev i ewi ng a m o t i o n t o d i s m i s s

, an d “ [t ] o t h e ex t en t t h at t h ere i s

3an y d i screp an cy bet ween t h e al l eg at i o ns i n t h e co m p l ai n t an d t h e ex h i bi t s at t ach ed

t o i t

, t h e ex h i b i t s co n t ro l .” (Ci t at i o n s an d p u n ct u at io n o m i t t ed .) Ra cet te v. Ba n k of

Amer i ca

, N. A.

, 3 1 8 Ga. A p p. 1 71

, 1 7 2 (7 3 3 SE2 d 45 7 ) (2 0 1 2 ). See OCGA § 9 -1 1 -1 0

(c) (“ A co p y o f an y wri t t en in s t ru m en t wh i ch is an ex h i b i t t o a p lead i n g i s a p art

t h ereo f fo r al l p urp o s es .”).

Gu i d ed b y t h es e p ri n ci pl es

, we t u rn t o t h e p l ai n t i ffs ’ am en d ed pet i t i o n an d t h e

ex h ib i t s at t ach ed t h eret o, wh i ch s t at e t h e fo l l o wi ng

. T h e G e o rg i a W o rl d Co n g res s

Cen ter Au t h o ri t y (“ t h e W o rl d Co n g res s Cen t er” ) is a pu b l i c co rp o rat i o n t h at i s an

i n s t ru m en t al i t y o f t h e St at e o f G eo rg i a. Th e W o rl d Co n gres s Cen t er fo rm erl y o wn ed

t h e Geo rg i a Do m e, t he h o m e ven u e o f t h e N at i o n al Fo ot b al l Leag ue At l an t a Fal co n s

fro m 1 9 9 2 u nt i l 2 0 1 6. Th e W o rl d Co ng res s Ce n t e r n o w o wn s t h e New St ad i u m

,

wh i ch b ecam e t he h o m e v en ue o f t h e At l an t a Fal co n s i n 2 0 17

.

Befo re t h e sel ect i o n o f a s i t e fo r t h e N ew St ad i u m

, t h e W o rl d Co ng res s Cen t er

an d o t h er p art i es as s o ci at ed wi t h t h e At l an t a Fal co n s en t ered in t o cert ai n m em o ran d a

o f un d ers t an di n g t h at ad d res s ed t h ei r ex p ect at i o n s an d u nd ers t an di n g wi t h res p ect to

t h e fi n an ci n g

, co n s t r u c t i o n

, d ev el o p m en t

, an d o p erat i o n of t h e New St ad i u m

.

Sp eci fi cal l y

, i n Ap ri l 2 0 13

, t h e W o rl d Co n g res s Cen ter, t h e St ad i u m Co m p an y

, an d

t h e At l an t a Fal co n s Fo o tb al l Cl u b

, LLC (t h e “ C l u b”) en t ered in t o an 8 6 -p ag e

4M e m o ran d u m o f Un d ers t an d in g fo r a Su cces s o r Faci l i t y to t h e Geo rg i a Do m e ( t h e

“ M O U”). On t h e s am e d at e, t h e afo rem en t i on ed p art i es an d th e A t l an t a Dev el o p m en t

Au t ho ri ty d / b / a/ In ves t At l an t a en t ered i n t o a 99 -p a g e Tri -Part y M em o ran d u m o f

Un d ers tan d i n g fo r a Su cces so r Faci l i t y t o t h e Geo rg i a Do m e (t h e “ Tri -Part y M OU”).

Am o n g o th er t h i n gs

, t h e M OU o u t l i n ed t he t erm s o f t h e l icen s e t h at t h e W o rl d

Co n g res s Cen t er wo u ld g ran t t o t h e St ad i u m Co m p an y i n t h e Ne w St ad i u m an d

ad d res s ed t h e i s s u e o f ad v al o rem t ax es

. W i t h res p ect t o tax at io n

, t he M OU p ro v i d ed

t h at t he St ad i um Co m

p an y “ w i l l b e r e s p o n s i bl e fo r th e p ay m en t o f an y an d al l

ap p li cab l e tax es o n t h e NSP [New St ad i u m Pro ject ] an d i ts o p erat i o n s .” Ho wev er, t h e

M OU fu rt h er p ro v i d ed t h at t h e St ad iu m Co m p an y ’ s “ i n t eres t i n t h e N SP wi l l

co n st i t u t e a us ufru ct ” 3 an d t h at n ei t her t h e W o rl d Co n g res s Cen t er n o r t h e St ad i u m

3 Un d er Geo rg i a l aw, a u s u fru ct (i n co n t ras t t o an es t at e fo r y ears ) i s n ot s u b ject

t o ad v al o rem t ax at io n. Ci t y o f Co l l eg e Pa rk v. Pa r a d i es -At la n ta

, LLC

, 3 4 6 Ga. Ap p.

6 3 , 6 5 (2 ) (8 1 5 SE2 d 2 4 6 ) (2 0 18 ).

A u s u fru ct i s creat ed wh en t h e o wn er o f real es t at e g ran ts to an o t h er

p ers on t he ri g h t s i m

p l y t o p o s s es s an d en

jo y t h e u s e o f s u ch real es t at e

ei t h er fo r a fi x ed t i m e o r at t h e w i l l o f t h e g ran t o r. I n s u c h a c a s e

, n o

es t at e p as ses o u t o f t h e lan d l o rd an d t he u su fru ct m ay n o t b e co n v ey ed

ex cep t b y t he l an dl o rd ’ s co n s en t

, n o r is i t s u b ject to l ev y a n d sal e. A

u s u fru ct h as b een referred t o as m erel y a l icen s e i n real p ro p ert y

, wh ich

i s defi n ed as au t ho ri t y t o d o a p art i cu l ar act o r s eri es o f act s o n l an d o f

an o t her wi t h ou t p o s ses s i n g an y es t at e o r i n t e r es t t h erei n

. By w ay o f

co n t ras t, an es tat e fo r y ears

, wh i ch d oes n o t i n v o l ve t h e lan d l o rd -t en an t

rel at io ns h ip

, carri es wi t h i t t h e ri g h t t o u s e t h e p ro p ert y i n as ab s o l u t e a

5Co m

p an y “ ex p ect an y ad val o rem t ax es t o b e p ay ab l e wi t h res p ect t o t h ei r res p ect i v e

i n t eres t s i n s u ch real p ro p ert y an d i m p ro v em en t s fo r t he NSP, an d n ei t h er Part y wi l l

i n an y ev en t as s um e or u n d ert ak e an y ad v al o rem t ax res p o ns i b il i t i es o r l i ab i l i t i es o f

t h e o t h er.” Th e M O U al s o s t at ed t h at

, as a co nd i t i o n t o i t s o b l i g at i o n to co n su m m at e

t h e i n i ti al cl o s i n g o f t h e d eal

, t h e St ad i u m Co m p an y

s h al l h av e recei v ed co nfi rm at i o n fro m th e Fu l t o n Co u nt y Bo ard o f T ax

As s es s o rs o r o t h er ap p ro p ri at e g o v ern m en ta l a u t h o ri ty i n fo rm

reas o n ab l y s at is fact o ry t o [t he St ad i u m Co m p an y ] t h at [t h e St ad i um

Co m p an y ’ s ] an d th e Cl ub ’ s ri g h t s wi th res p ect to t h e NS P u n der th e

Li cen s e Ag reem en t an d rel at ed ag reem en t s wi l l co n s ti t ut e a u s u fru ct

.

Su b s eq uen t l y

, d u ri n g a reg u l ar bo ard m eet i n g co n d uct ed o n Au g us t 2 2

, 2 0 1 3,

t h e Tax Bo ard ad d res s ed wh et h er t h e real an d pers o n al p ro p ert y in teres ts referen ced

i n t h e M OU an d t h e Tri -Part y M OU wo u ld b e s u b j ect t o ad v al o rem t ax at i o n

. Th e

Tax Bo ard u n an im o u s ly ap p ro v ed an d i s s u ed a St at em en t o f In t en t t o E xem p t Real

an d Pers on al Pro p ert y

(t h e “ St at em en t o f In t en t ”), wh ich p ro v i d ed :

m an n er as m ay b e d o ne wi t h a g reat er es t at e an d is s ub ject t o ad val o rem

t ax at i o n

. (Ci t at i o n s , p u n ct u at i o n , an d em p h as i s o m i t t ed .) Id

.

6Bas ed o n t he [M OU] an d t h e [Tri -Part y M OU]

, an d p u rs u an t to OCGA

§ 1 0 -9 -1 0

, [ 4 ] i t i s t h e i n t en t o f t h e Fu l t o n Co u n t y Bo ard o f As s es so rs t o

reco gn i ze t h e ex em

p t s t at u s t o t h e real an d b u s i n es s p ers o nal pro p ert y

i n c l u d ed i n t he M em oran d u m s o f U nd ers t an di ng an d t h e leas e/ l icen s e

o f t h e s t ad i um p ro p ert y in cl u di n g al l b ui l d i n gs

, p ark i n g areas an d o t h er

real an d p ers on al p ro p ert y t o b e co n s tru ct ed an d u t i l i zed un d er t h e t erm s

o f t h e l eas e/ l icen s e.

4 OCGA § 1 0 -9 -1 0 p ro v i d es :

It i s fo u n d

, d e t e rm i n ed

, an d d ecl ared t h at t h e creat i o n o f t h e au t h o ri t y

[d efi n ed i n O CGA § 1 0-9 -3 (1 ) as th e W o rl d Co ng res s Cen t er] an d th e

carry i n g o u t o f i t s co rp o rat e p u rp o s es are i n al l res p ect s fo r t h e b en efi t

o f t h e p eo p le o f t h i s s t at e an d are p u b li c p u rp o s es an d t h at t h e au t h o ri t y

wi l l be p erfo rm i ng an es s en t i al go v ern m en t al fu n ct i o n i n t h e ex erci s e o f

t h e p o wers co nferred u p o n i t b y th i s ch ap t er. Th e au t h o ri t y s h al l be

req u ired t o p ay

n o t ax es o r as s es s m en t s u p o n an y p ro p ert y acq ui red o r

u n d er i t s ju ri s di ct i o n, co n t ro l

, p o ss es s i o n

, o r s u p erv i s io n o r u p on i t s

act i v i t i es in th e dev el o p m e n t

, co ns t ru ct i o n, o p erat i o n

, o r m ai n ten an ce

o f an y o f t h e p ro

ject s o r faci l it i es erect ed

, m ai n t ai n ed

, o r acq u i red b y i t

o r an y fees

, ren t a l s

, o r o t h er ch arg es fo r t h e u se o f s u ch faci l i t i es o r

o t h er i n co m e recei v ed b y t h e au th o ri t y an d s h al l n o t be s u bject t o

reg u lat i o n o f i t s act iv it i es i n t h e acq u i s i t i o n

, d ev el o p m en t

, co n s t ru ct i o n

,

o p e r at i o n, or m ai n t en an ce o f an y o f t h e p ro ject s o r faci l i t i es acq u i r e d

, d ev el o p ed

, co ns t ru ct ed

, o p erat ed

, o r m ai n t ai n ed b y i t b y an y co u n t y o r

m u n i ci p al co rp orat i o n o f t h i s s t at e. Th e ex em p t i o n fro m t ax at i o n

p ro v i d ed fo r i n t hi s Co d e s ect i o n s hal l i n cl u d e an ex em p t i on fro m s al es

an d u s e tax o n t an gi b l e p ers o n al p ro pert y p u rch as ed b y t h e au th o ri t y fo r

u s e ex cl us i vel y by t h e au t h o ri t y

. Th e rev en u e b o n d s o r o t her ev i d en ce

o f i n d eb t ed n es s i s s ued b y t h e au t h o ri t y

, t h e i r t ran sfer, an d th e i n co m e

t h erefro m s h al l at al l t i m es b e ex em p t fro m t ax at i o n wi t h i n t hi s s t at e b y

t h e s t at e o r i t s m

u n i ci p al i t i es o r p ol i t i cal s u b di vi s i o n s

.

7Th i s ex em p t i on wi ll t ak e effect u p o n co m m en cem en t of co n st ru ct io n o f

t h e s t ad i u m an d rem ai n i n effect t h ro u g h o ut t h e t erm o f t h e leas e/ l icen s e

ag reem en t p r o v i d e d t h at t h e term s o f t h e M em o ran d um s o f

Un d ers t an d i n g are n o t al t ered an d t he l eas e/ l i c e n s e d oes n o t

s u b s t an t i al l y

ch an g e t h e t erm s an d co n d i t i o n s o f t h e M em o ran d u m s o f

Un d ers t an d i n g

. A n y ch an g es o r al terat i o n s o f su c h M em o ran du m s o f

Un d ers t an d i n g o r l eas e/ li cen s e ag reem en t s wi l l b e su b j ect t o rev i ew b y

t h e Fu l t on Co un t y Bo ard o f As s es s o rs t o en s u re t h at s u ch ch an ges d o

n o t al t er t he rel at io ns h ip o f t h e p art i es s u b s t an t i al ly t h at wo u l d creat e a

ch an g e t h at wo u l d ren d er t h e p ro p ert y t ax ab l e u n d er Geo rg i a l aw.

Su b s eq uen t to t h e Tax Bo ard ’ s is s uan ce o f t h e St at em en t o f In ten t

, o n M ay 1 8,

2 0 1 5

, t h e W o rl d Co ng res s Cen t er an d t h e St ad i u m Co m p an y ex ecu t ed a S t a d i u m

Li cen s e an d M an ag em en t Ag reem en t (t h e “ SLM Ag reem en t ”), w h i ch

, am o n g o t h er

t h i n g s

, g ran t ed t h e St ad i u m Co m p an y an ex cl u s iv e l i cen s e t o u s e an d o ccu p y t h e New

St ad i u m an d det ai l ed t he t erm s o f t h at li cen s e. Th e SLM Ag reem en t s t at ed t hat i t was

o n l y i nt en d ed t o g ran t t h e St ad i u m Co m p an y a u s u fru ct t o u se an d o ccu p y t h e New

St ad i u m an d was n o t i n t en d ed t o t ran s fer an es tat e o r o t h er real p ro p ert y i nt eres t.

Fo l l owi n g th e part i es ’ ex ecu t i o n o f t h e SLM Ag reem en t

, t h e New St ad i u m was

co m p l et ed an d b ecam e o p erat i o n al i n Au g u s t 2 0 1 7

. Th e Tax Bo ard d i d no t as s es s ad

v al o rem t ax es o n t h e St ad i u m

Co m p an y ’ s i n t eres t i n t he New St ad i u m

.

8Th e p lai n t i ffs are ci t izen s o f t h e St at e o f Geo rg i a wh o o wn real p ro p ert y an d

p ay ad val o rem t ax es i n Fu l t o n Co u n t y

. In Oct o b er 2 0 17

, t h e y f i l e d a p et i t i o n fo r a

wri t o f m an d am

u s an d o t h e r rel i ef ag ai n s t t h e Tax Bo ard an d ag ai n s t t he Bo ard ’ s

m em b ers an d t h e Bo ard ’ s Ch i ef Ap p rai s er i n th ei r i n d i v i d ual an d o ffi ci al cap aci t i es

.

At t ach ed as ex h i b i t s t o t h e p et it i o n

, as t w i ce am en ded

, w ere th e M OU, th e Tri -Part y

M OU, t h e SLM A greem en t

, t he St at em en t o f In t en t

, an d t h e m i n u t es fro m t h e Au g u s t

2 2 , 2 0 1 3 Tax Bo ard m eet in g

.

Th e p l ai n t i ffs ’ am en d ed p et i t i o n al l eg ed

, am o n g ot h er t h i n g s

, t h at t h e Tax

Bo ard was o b l i gat ed t o i n v es t i g at e, i d en t i fy

, an d as s es s t h e f a i r m ark et val u e o f al l

p ro p ert y i n Fu lt o n Co u n ty s u b j ect t o ad v al o rem t ax es

, an d th at th e Bo ard h ad fai l ed

t o carry o u t t h es e d ut ies w i t h res p ect to th e p ro p ert y in teres t o f t h e St ad i u m Co m p an y

i n t h e New St ad i u m

. Acco rd i n g t o t h e p et i t i on

, t he i n t eres t co n v ey ed b y t h e W o rl d

Co n g res s Cen t er t o t h e St ad i u m Co m pan y i n th e SLM A g reem en t w as a leas eh o ld

i n t eres t o r an es t at e fo r y ears s u b ject t o ad val o rem t ax at i o n rat h er t h an a n o n -t ax ab l e

u s u fru ct o r l i cen s e i n teres t

.

Th e p lai n t i ffs s o u g h t m a n d a m u s rel i ef t o req u i re t h e d efen d an t s t o ex erci s e

t h ei r du t ies p ert ai n i ng t o t ax as s es s m en t

, i n cl u di n g t h e d u t y “ t o i n ves t i g at e an d

i d en t i fy ” t h e t ax ab l e pro pert y i n t eres t of t h e St ad i u m Co m p an y i n th e New St ad i u m

.

9Th e p lai nt i ffs al s o s o u gh t t em p orary an d p erm an en t i n

ju n ct i v e rel ief t o en

jo in

t h e d efen d an t s fro m i m

pl em en t i n g t h e S ta t e m e nt of I nten t b y reco g ni zi n g t h e p ro p ert y

i n t eres t of t h e St ad i u m Co m p an y as t ax ex em

pt ; a d ecl arat o ry ju d g m en t t h at t h e SLM

Ag reem en t t ran s ferred a t ax ab l e l eas eh ol d i n teres t o r es t at e o f y ears t o t h e St ad i u m

Co m p an y rat h er t h an a n o n -t ax ab l e u s u fru ct ; an d a d ecl arat o ry ju d g m en t t hat OCGA

§ 1 0 -9 -1 0, rel i ed u po n b y t h e Tax Bo ard i n t h e St at em en t o f In t en t

, was

u n co ns t it u t i o n al b ecau s e t h e s t at u t e was n ev er ap pro v ed b y s t at ewi d e referen d u m

.

Th e defen d an t s an s w ered an d fi l ed a m o t i o n t o d i s m i s s t h e p lai n ti ffs ’ am en d ed

p et i t i o n fo r fai lu re t o s tat e a cl ai m u p o n wh i ch rel ief co ul d b e g ran ted u n d er OCGA

§ 9 -1 1 -1 2 (b ) (6 ). W h i l e t h e m ot i o n t o d is m i ss was p en d i n g

, t h e p art i es fi l ed s ev eral

o t h er m o t i o n s

, i n cl u d i n g a m o t i o n b y t h e pl ai n ti ffs t o h av e OCGA § 1 0 -9 -1 0 d ecl ared

u n co ns t it u t i o n al

.

Fo l l owi n g a h eari n g

, t h e t ri al co urt en t ered i t s o rd er g ran t i n g t h e d efen d an t s ’

m o ti o n t o d is m is s t h e p l ai n t i f f s ’ am en d ed p et i t i o n fo r fai l u re t o s t at e a cl ai m an d

d i s m i s s i n g al l ot her m o t i o n s as m o o t. In gran t i n g th e m o t i o n t o d i s m i s s

, t h e t ri al co u rt

h el d th at t h e p l ai n t i ffs ’ cl ai m s fo r m an d am u s rel i ef fai led as a m at t er o f l aw b ecau s e

t h e Tax Bo ard h ad ex erci s ed i t s p u b l i c d u ty an d d et erm i ned t h at t he S t ad i u m

Co m p an y ’ s i n t eres t i n t h e New St ad i u m was n o t s u b ject to ad v al orem t ax at i o n

, an d

10t h e p lai n t i ffs i m pro perl y s o ug h t t o di rect t h e m an n er in w h i ch th e T ax Bo ard

ex erci s ed i t s d i s cret i o n

. Th e t ri al c o u r t fu rt h er hel d t h at t h e pl ai n t i ffs ’ m an d am u s

cl ai m s ag ai n s t t h e Bo ard m em b e r s a n d t h e Ch i ef Ap p rai s er i n t h ei r i n d i v i d u al

ca p a c i t i e s were b arred b y o ffi ci al i m m u n i t y ; th at t h ei r cl ai m s fo r i n ju n ct i v e an d

d ecl arat ory rel i ef a g a in s t t h e Tax Bo ard an d ot h er d efen dan t s in t h ei r o ffi ci al

cap aci t i es were b arred b y s o v erei g n i m m u n it y ; an d t h at t hei r cl ai m s fo r i n ju n ct i v e an d

d ecl arat ory rel i ef ag ai n s t t h e Bo ard m em b ers an d Ch i ef Ap p rai s er in t h ei r i n d i v i d u al

cap aci t i es were b arred b y o ffi ci al i m m u n i t y . Th e p l ai n t i ffs n o w ap p eal

.

1

. A t t h e ou t s et

, t h e p l ai n t i ffs co n t en d t h at t h e t ri al co u rt erred b y co n s i d eri n g

m at t ers o u t s i d e of t h ei r am en d ed p et i t i o n an d th e ex h i b i t s at t ach ed t o i t in g ran t i n g

t h e d efen d an t s ’ m o t i on t o d i s m i s s , wi t h o u t p ro v i d i n g n ot i ce t o t h e p l ai n t iffs an d an

o p p o rt u ni t y fo r th em t o p res en t ev id en ce i n reb u t t al

. Th e p l ai n t i ffs em p h as i ze t h at in

an i n t ro d u ct ory p arag rap h o f i ts o rd er, t h e t ri al co u rt reci t ed t h at “ [w] i t h t h e b en efi t

o f o ral arg u m en t

, an d h av i n g co n s i d ered al l fi li n g s i n t h e reco rd an d t h e arg u m en t s

o f co u ns el ,” t h e co urt was gran t i n g t h e d efen d an t s ’ m o ti o n t o d i s m i s s f o r f ai l u re to

s t at e a cl ai m

. Bas ed o n t h a t r e c i t at io n

, t h e p l ai n t i ffs m ai nt ai n t h at t h e t ri al co u rt

“ p res u m a bly a n d im pe r m issibly c onside r e d” a f

f ida vits a nd o the r doc um en t s co n t ai n ed

i n t he reco rd i n co nn ect i o n wi t h o t h er p en d i n g m o t ions a n d t hu s i m p ro perl y co n v ert ed

11t h e m o t i o n t o d i s m i s s i n t o a m ot i o n fo r s u m m ary ju d g m en t

. See Ca mp b el l v. Ai l i o n

,

3 3 8 Ga. Ap p . 3 8 2 , 3 8 4 , n

. 2 (7 90 SE2 d 6 8 ) (2 0 1 6 ). 5

Th e p l ai n t i ffs , h o wev er, h av e m i sap p l i ed t h e p res u m p ti o n t h at ap p l i es i n t h i s

co n tex t

. A t ri al co u rt i s p res u m ed t o h av e fo l l o wed t he l aw i n ren d eri n g a d eci s i o n,

u n l e s s a n d u n t i l t h at p res u m p t i o n i s reb u t t ed

. 1 s t Na ti o n wi d e Co l l ect i o n Ag en cy v.

W er n er

, 2 8 8 Ga. Ap p

. 45 7

, 4 61 (4 ) (6 5 4 SE2 d 4 2 8) (2 0 0 7). Bas ed o n o ur rev i ew o f

t h e t ri al co u rt ’ s o rd er as a w h ol e, we co n cl u d e t h at t he p l ai nt i ffs h av e n o t reb u t t ed t h e

p res u m p t i o n t h at t h e co u rt fo l l o wed t h e l aw an d l i m i t ed i ts co n s i d erat i o n t o t h e

am en d ed p et i t i o n an d at t ach ed ex h i b i ts i n ru l in g o n t h e m ot i o n t o d i s m i s s.

Th e t ri al co u rt ’ s fi n di n g s o f fact an d co n cl us i o ns o f l aw co n tai n ci tat i o n s o n l y

t o t h e p l ai n t i ffs ’ fi rs t am en d ed p et i t i o n

, s eco n d am en ded p et i t io n

, an d t h e at t ach ed

ex h ib i t s

. M o reo v er, t he t ri al co u rt ex p res s ly st at ed in i t s o rd er t h at i t s “ co n s i d erat i o n

5 As ex p l ai n ed i n Ca mp b el l

, Al t h ou g h a t ri al co u rt h as t h e o p t io n t o co n s id er ev i d en ce at t ach ed t o a

m o t i o n t o d i s m is s an d b ri ef i n s u p p o rt t h ereo f, wh en i t d o es s o i t

co n v er t s t h e m o t io n to di s m i ss i n t o a m o ti o n fo r s u m m ary ju d g m en t

,

g o v ern ed b y O C G A § 9 -1 1 -5 6

. In acco rd an ce wi t h t h is pro ced u re, th e

t ri al co urt h as t h e b u rd en o f in fo rm i n g a pl ai n t i ff t h at i t w i l l be

co n s i d eri ng ex h i b it s at tach ed t o t h e d efen dan t ’ s m o t i o n to d i sm i s s an d

t h at t h e p l ai n t i ff wo u l d h av e n o l es s t h an 3 0 d ay s wi t h i n wh ich t o s u b m i t

h i s o wn ev id en ce i n res p o n se t o t h e m o t i o n fo r s u m m ary ju d gm en t

. (Ci t at i o n an d p u nct u at io n o m i tt ed .) Ca mp b el l , 3 3 8 Ga. Ap p

. at 3 8 4 , n . 2

.

12o f a m o t i o n t o d i s m i s s fo r fai l u re t o s t at e a cl ai m i s l i m it ed t o t h e fo u r co rn ers o f t h e

co m p l ai n t an d an y ex h i b i t s at t ach ed th eret o ,” an d t h e co u rt ex p res s ly d ecl i n ed to

co n si d er ad d i t io nal d ocu m en t s an d ex hi b i t s t h at h ad b een s ub m i t t ed b y t h e pl a i n t i f f s

i n res po n s e t o t he m ot i o n t o d is m i s s o r t o co n v ert t h e m o t i o n t o o n e fo r s u m m ary

ju d g m en t

. Th e t ri al co urt al so n o ted t h at s t at em en t s m ad e i n cert ai n af f i d a v i t s fi l ed

i n co nn ect i o n wi t h o t h er m o t i on s were “ u nn eces s ary t o t h e Co u rt ’ s ru l i n g t o d ay ,” an d

t h e co u rt ex p res s l y s t at ed th at “ t h e al l eg at io ns s et fo rt h i n t h e A m en d ed Pet i t i o n

, t h e

Seco n d Am en d m en t Pet it i o n

, an d t he ex h ib i t s at t ach ed t heret o d i s cl o s e w i th cert ai n t y

t h at n o set o f fact s co n s i s t en t wi t h th e al l eg at i o n s co u l d b e p ro ved t h at wo u l d en t i t l e

t h e [p l ai n t i ffs ] t o t h e rel i ef t h ey s eek .”

Un d er t h es e ci rcu m s tan ces

, wh ere th e b o d y of th e t ri al co u rt ’ s o rd er refl ect s

t h at t h e co u rt co n s i dered on l y t h e p l ai n t i ffs ’ fi rs t an d s eco nd am en d ed p et i t i o n s an d

at t ach ed ex h i b it s i n reach i n g i t s d eci s i o n t o g ran t t h e m o ti o n t o d i s m i s s

, we d ecl i n e

t o co n s tru e t h e co u rt ’ s g en eri c refer e n c e t o “ al l fi l i ng s i n t h e reco rd ” i n t h e

i n t ro du ct o ry s ect i on o f i t s o rd er t o m ean t h at th e c o ur t i m p erm i s s i b l y co n s i dered o t h er

e v i d en ce i n ru l i n g o n th e m o t i o n

. Th e p res u m p ti on t h at t he t ri al co u rt fo l l o w e d t h e

l aw t h us h as n o t b een reb ut t ed

, an d t h e p l ai n t i f f s hav e fai l ed t o s h ow t h at t h e co u rt

i m p ro p erl y co nv ert ed t h e m o t i on t o d i s m i ss i n t o a m o t io n fo r s u m m ary ju d g m en t

.

132

. Th e p lai nt i ffs fu rt h er arg u e t h at t h e t ri al co u r t erred i n di sm i s s i n g t h ei r

cl ai m s s eek i n g a wri t o f m an d am u s ag ai n st t h e Tax Bo ard an d t he o t h er d efen d an t s

i n t hei r o ffi ci al cap aci t i es

. 6 W e d i s ag ree.

Geo rg i a’ s m an d am

u s s t at u t e p ro v i d es i n rel ev an t p art :

Al l o ffi ci al d u t i es s ho u l d b e fai t h fu l ly p erfo rm ed

, an d wh en ev er, fro m

an y cau s e, a d efect o f l eg al ju s t i ce w o u l d en s u e fro m a fai l u re t o p erfo rm

o r fro m i m

p ro p er p erfo r m a n c e, t h e wri t o f m an dam u s m ay i s su e t o

co m p el a d ue p erfo rm an ce i f t h ere i s n o o t h er s p eci fi c l eg al rem ed y fo r

t h e l eg al ri g h t s [.]

OCGA § 9 -6 -2 0

. “ Man d am u s is a rem ed y fo r i m

p ro p er go v ern m en t i n act i o n

– t h e

fai l u re of a p u b l i c o ffi ci al t o perfo rm a cl ear d u t y

. T h e wri t o f m an d am u s i s p ro p erl y

i s su ed o n l y i f (1 ) n o o t h er ad eq u at e leg al rem ed y i s av ai l ab l e t o effect u at e t h e rel i ef

s o u g ht ; a n d (2 ) t h e ap pl i can t h as a cl ear l eg al ri g h t t o s u ch rel ief.” (Ci t at i o n s an d

p u n ct u at i o n o m i t t ed

. ) B i b b C o u n t y v. Mo n r o e Co un t

y

, 2 9 4 Ga. 73 0

, 7 3 4 (2 ) (7 5 5

SE2 d 7 6 0) (2 0 1 4).

6 Th e p l ai n t i f

f s s ep arat el y arg u e th at t h e t ri al co u rt m ad e cert ai n erro n eo u s

fact ual fi n d i n g s i n it s o rd er, b u t p ret erm i t t i ng wh et h er t h ere w ere an y fact u al erro rs

,

we affi rm t h e t ri al co u rt ’ s d i s m is s al o f t h e m an d am us cl ai m s fo r t h e reas o n s d i s cu s s ed

i n fra in Di v i s i o n s 2 an d 3

. See W a l ker C o u n t

y

, 2 9 2 Ga. Ap p

. at 4 12 (d i s m i s s al o f

co m p l ai n t wi ll b e affi rm ed i f ri g h t fo r an y reas o n ).

14Th e defen d an t s hav e n o t al l eg ed t h at t h e p lai n ti ffs h av e an o t h er ad eq u at e l eg al

rem ed y av ai l ab le to t h em

. Th e s o l e q u es t i o n t h e r e fo re i s wh et h er t h e p l ai n t i ffs ’

am en d ed p et i t i o n an d at t ach ed ex h i b i ts , co n s t ru ed i n t h ei r fav o r, wo ul d s u p p o rt t h e

c o n c l u s i o n t h at t hey h ad a cl ear l eg al ri g ht t o rel i ef. “ W h et h er a l it i gan t h as a c l e a r

l eg al ri g ht t o t h e rel ief s o u g ht d ep en ds o n t he la w g ov ern i n g t he su b j ect m at t er at

i s su e,” Ha n s en v. DeKa l b Co u n t y Bd

. o f Ta x As s es s o r

s

, 29 5 G a

. 3 8 5

, 3 87 (2 ) (7 6 1

SE2 d 3 5 ) (2 0 1 4 ), an d th e bu rd en o f p ro vi n g a s u ch a ri g h t fal l s o n t h e p art y s eek i n g

t h e wri t of m an dam

u s

. Al f o r d v. Her n a n d

ez

, 34 3 Ga. Ap p

. 3 32

, 3 39 (1 ) (8 0 7 SE2 d 8 4 )

(2 0 1 7).

A cl ear leg al ri g h t t o rel i ef ex i s t s “ wh ere t he c l ai m an t s eek s t o co m p el t h e

p erfo rm an ce o f a p u b l i c d u t y th at an offi ci al or ag en cy i s req u ired b y l aw t o p erfo rm ,”

Bi b b Co u n t

y

, 2 9 4 Ga. at 7 3 5 (2 ) (b ), an d t h e d u t y m u s t b e “ cl ear an d wel l defi n ed .”

(Pu n ct u at i on

, fo o tn o t e, an d em p h as is o m i t t ed

. ) Al

f o r d

, 34 3 Ga. Ap p

. at 3 39 (1 ). A

cl ear l eg al ri g h t t o rel ief can ex i s t wh ere an o ffi ci al fai l s t o car r y o u t a m i n i s t eri al

d u t y

, s ee Al exa n d

er v. Gi b s o n

, 3 0 0 Ga. 3 94

, 3 9 6 ( 7 9 4 S E 2 d 5 9 7 ) (2 0 1 6 ), b ut

“ m an d am u s s hal l n ot be co n fi n ed t o t h e en fo rcem en t o f m ere m i ni s t eri al d u t i es .”

OCGA § 9 -6 -2 1 (a). As t o d i s cret i o n ary d u t i es , o u r Su p rem e Co u rt h as ex p l ai n ed :

15W h ere t he act req u i red b y l aw t o b e d on e i n v o l v es t h e ex erci s e of s o m e

d eg ree o f o ffi ci al d i s cret i o n an d ju d g m en t u p o n t h e p art o f t h e o ffi cer

c h a r g ed wi t h i t s p erfo rm an ce, t h e wri t o f m an d am u s m ay p ro p er l y

co m m an d h i m t o act

, o r, as is o t h erwi s e e x p r es s ed

, m ay s et h i m i n

m o t i o n ; i t wi ll n o t fu rt h er co n t ro l o r i n t erfere wi t h h is act i o n

, n o r wi l l i t

d i rect h i m

t o act i n an y

s p eci fi c m an n er.

(Ci t at i o n s an d p un ct u at i on o m i t t ed .) Bi b b Co u n t y

, 2 9 4 Ga. at 7 3 6 (2 ) (b ). See Bl a n d

Fa r m s

, LLC v. G a

. D ep t

. o f Ag r i cu lt u re

, 2 8 1 Ga. 1 9 2

, 1 9 3 ( 6 3 7 SE2 d 3 7) (2 0 0 6 )

(“ M an dam

u s can b e u s ed t o co m

p el an o ffi ci al t o ex erci s e h i s o r h er d i s cret i o n , b ut

n o t t o d i rect t h e m an ner i n wh ich t h at d i s cret i o n i s ex erci s ed .”).

In o pp o s i n g t h e d efen d an t s ’ m ot i on t o di s m i s s

, t h e p l ai n t i ffs arg u ed th at t h ei r

p et i t i o n s t at ed a cl ai m fo r m an d am u s re l i e f b as ed o n OCGA § 4 8 -5 -2 9 9 (a), wh i ch

p ro v id es i n rel ev an t p art : “ It s h al l b e t h e d ut y of th e co u n t y b o ard o f t ax as s es s o rs to

i n v es t i g at e d i l i g en t ly an d to i n q u i re i n to t h e p ro p ert y o w n ed i n t he co un t y fo r t h e

p u rp os e o f as cert ai n i n g wh at real an d p ers o n al p ro p ert y i s s u b ject to t ax at io n i n t h e

co u nt y an d t o req ui re th e pro p e r ret u rn o f t h e p ro p ert y fo r t ax at i o n.” 7 Acco rd i n g to

7 OCGA § 4 8 -5 -2 9 9 (a) p ro v i d es i n i t s en t i ret y :

It s h al l b e t h e d u t y o f t h e co u n t y b o a r d of t ax as s es s o rs to i n v es t i gat e

d i l i g en t l y an d to i n q ui re i n t o t h e p ro p ert y o w n e d i n th e co u n t y fo r th e

p u rp o s e o f as c e r t a i n in g wh at real an d p ers o n al p ro p ert y i s s u b ject t o

t ax at i o n i n t h e co u n t y an d t o req u i re t h e p ro per ret u rn o f t h e p ro pert y fo r

16t h e p l ai n t i ffs

, t h e T ax Bo ard had a n o n -d i s cret i o n ary d u t y u n der OCGA § 4 8 -5 -2 9 9

(a) t o i n v es ti g at e di li g en t l y an d d et erm i ne wh et h er p ro pert y i n t h e co un t y was s u b ject

t o ad val orem t ax at io n

, an d t h ey co n t en d ed t h at t h ei r am en d ed pet i ti o n an d ex h i b i t s

refl ect ed t hat t h e Tax Bo ard n ev er ex erci sed t h at d u t y b ecau s e it al leg ed l y n ev er

rev i ewed t he SLM A g reem en t t o d et erm i n e wh et h er t h e St ad i u m Co m p an y ’ s i n t eres t

i n t h e N ew St ad i u m was t ax ab l e. Co n s eq u en t l y

, t h e p l ai n t i ffs as s ert ed t h at i f t h ei r

am en d ed co m

pl ai n t was accep ted as tru e, t h ey were en t i t l ed t o a wri t o f m an d am u s

co m p el l i n g th e d efen d an ts t o i n v es t i g at e d i l i g en t l y an d d et erm i ne wh et h er t h e

St ad i u m Co m

p an y ’ s i n t eres t i n t h e New St ad i u m was s u b ject t o ad v al o rem t ax at i o n

b as ed o n t h e SLM Ag reem en t

.

t ax at i o n

. Th e b o ard s h al l m ak e s u ch i n v es t i gat i o n as m ay be n eces s ary

t o d et erm in e t h e val u e o f an y p r o p ert y u p o n w h i ch fo r an y reas on al l

t ax es d u e t h e s t at e o r t h e co u nt y h av e n o t been p ai d i n fu l l as req u i red

b y l aw. In al l cas es wh ere t he f u l l a m o u n t o f t ax es d u e t h e s t at e o r

co u n t y h as n o t b een p ai d

, t h e b o ard s hal l as s es s ag ai n s t th e o w n er, i f

k n o wn

, an d ag ai n s t t h e p ro p ert y

, i f t h e o w n er i s n o t k n o wn

, t h e fu l l

am o u nt o f t ax es wh i ch h as accru ed an d wh i ch m ay n o t h av e b een p ai d

at an y ti m e wi th in t he s t at u t e o f l i m i t at io n s

. In al l cas es w here t ax es are

as s es s ed ag ai n st t h e o wn er o f p ro p ert y

, t h e b o ard m ay pro ceed t o as s es s

t h e t ax es ag ai n st t h e o wn er o f t he p ro p ert y acco rd i n g t o t h e b es t

i n fo rm at i o n o b t ai n ab l e; an d s u ch as s es s m en t

, i f o t herwi s e l awfu l

, sh al l

co n s t i t ut e a v al i d l i en ag ai n s t t h e p ro p ert y s o as s es sed

.

17Th e p l ai n t i ffs fai l ed to st at e a m an dam u s cl ai m u nd er t he ci rcu m s t an ces o f t h i s

cas e. As an i ni ti al m at t er, t h at s t at u t e affo rd s t h e Tax Bo ard d i scret i o n i n t h e p ro ces s

i t fo l lo ws t o i nv es t ig at e an d i n q u i re in t o wh et h er p ro p ert y i s s ub ject t o ad v al o rem

p ro p ert y t ax at i on

. In th i s res p ect

, OCGA § 4 8 -5 -2 9 9 (a) p ro v i d es t h at t h e Tax Bo ard

i s t o “ in v es t i g at e d il i gen t l y ” to d et erm i n e wh et h er p ro p ert y s h o ul d be t ax ed

, b u t t h at

t erm i s no t s t at u to ri l y d efi ned

, an d wh ere t h e “ s t at u t e p res cri b es n o p art i cu l ar p ro ces s

b y wh i ch t he [ag en cy ] i s t o recei v e ev i d en ce an d reach a deci s i o n, t h es e m at t ers fal l

wi t h i n t he [ag en cy ’ s ] d i s cret i o n .” Bi b b Co u n t y

, 2 9 4 G a

. at 7 3 8 (2 ). An d

, wh en t h e

ag en cy is affo rd ed d i s cret i o n i n t h e m an n er i n w h i ch i t co n d u ct s an i n ves t i g at i o n,

m an d am u s can n ot b e u s ed “ t o d i rect t h e m an n er i n wh i ch th at d is cret i o n i s ex erci s ed .”

(Ci t at i o n an d p u n ct uat i o n o m it t ed .) R.A.F. v. Ro b i n s o n

, 2 8 6 G a

. 6 4 4

, 64 6 (1 ) (6 9 0

SE2 d 3 7 2) (2 0 1 0).

Gi v e n t h at t h e Tax Bo ard i s affo rd ed d i s cret i on i n h o w t o co n d u ct an

i n v es t i g at i o n

, m an d am

u s rel i ef wo u l d b e ap p ro p ri at e o n l y i f th e Bo ard fai led en t irel y

t o co n d u c t a n i n v es t i g at i o n an d reach a d eci s i o n reg ard i n g t he t ax s t at u s o f t h e

St ad i u m Co m

p an y ’ s i n t eres t i n t h e New St ad i u m

. See Bi b b Co u nt y , 2 9 4 Ga. at 7 3 5

(2 ) (b ). Ho wev er, th e p lai n t i ffs ’ am en d ed p et it i o n an d at t ach ed ex h ib i t s d i s cl o s e wi th

cert ai n ty t h at t h e Tax Bo ard in v e s t i g a t e d t h e t ax ab i li t y o f th e St ad i u m Co m p an y ’ s

18i n t eres t an d reach ed a d eci s io n o n t hat q u es t i o n

. In t h i s reg ard

, t h e St at em en t o f In t en t

an d t h e m i n u tes fro m th e Au g u s t 2 2

, 2 0 1 3 T a x Bo ard m eet i n g at t ach ed t o t h e

p l ai n t i ffs ’ am en d ed pet i t i o n refl ect th at t h e Bo ard r e v i e wed th e M OU an d t h e Tri

Part y MOU, d et erm i ned t h at t h e i n t eres t o f t he St ad i u m Co m p an y w as n o t s u b

ject to

ad v al o rem t ax at i on

, an d sp eci fi ed t h at t h e Bo ard ’ s d eci s i o n wo ul d “ tak e effect u p o n

c o m m e n cem en t of co n s t ru ct i o n o f t h e [New St ad iu m ] ” an d rem ai n i n effe c t

t h ro u g h ou t t h e t e r m o f t h e p art i es ’ ag reem en t

, wi t h t h e cav eat t h at an y s u b s t an t i al

ch an ges i n th e fi n al ag reem en t reach ed b y t h e p art i es co ul d l ea d t h e B o a r d to

reco n s i d er i t s d eci s i o n

.

Acco rd i ng l y

, as refl ect ed b y t he am en ded p et i t i o n an d at t ach ed ex h i bi t s

, t h ere

was n o t a to t al fai l ure b y th e Tax Bo ard t o i n ves t i g at e a n d r e a c h a d eci s i o n

, an d

m an d am u s rel i ef wo u l d n o t be an ap p ro p ri at e m ech an i s m t o co m p el t h e B o a r d to

c o n d u c t i t s i n ves t i gat i o n i n a p art i cu lar m an ner u n d er OCGA § 48 -5 -2 99 (a). See

Bi b b Co u n t

y

, 2 9 4 Ga. at 7 3 8 (2 ) (m an d am u s rel i ef i n ap p ro pri at e t o co n t ro l m an n er

i n wh i ch rev i ew p ro c e s s was co n d u ct ed

, wh ere Secret ary o f St at e h ad d i scret i o n in

d eci d i n g h o w t o recei v e ev i d en ce an d reach a d eci s i o n ); R

. A.F.

, 2 8 6 Ga

. a t 6 4 6 (1 )

( m an d am u s co u l d n o t be u s ed t o co m p el t h e d efen d an t ag en ci es t o re o p e n t h e i r

i n v es t i g at i o n s an d co n du ct t h em i n a p art i cu l ar m an n er). Co m p are D o u gh er t

y Co u n t y

19v. W

eb b

, 2 5 6 Ga. 4 7 4

, 47 6 -4 7 7 (1 ) (3 5 0 SE2 d 4 5 7 ) (1 9 8 6 ) (m an d am u s was pro p er to

req u i re co u n t y co m

m i s si o n t o ex erci s e i t s du t y t o co n si der cert ai n ev i d en ce in

reach i n g i t s d eci s i o n o n a zo n i n g a p p l i cat i on

, wh ere co u nt y zo n in g o rd i n an ce

ex p res s l y s t at ed t h at co m m i s s io n s h o u l d co ns i d er s uch e v i d en ce as p art o f a m u l t i

fact or t es t ), d i s ap p ro ved i n p art o n ot h er gro u n d s by Ci t y o f Cu mmi n g v. Fl o wer

s

, 3 0 0

Ga. 82 0

, 8 3 0 -8 3 1 (7 ) (d ) (7 9 7 SE2 d 8 4 6 ) (2 01 7 ). Th e t ri al co u rt th erefo re co m m i t t ed

n o erro r i n d is m i s s i ng t h e p lai n t i ffs ’ m an d am u s cl ai m s i n acco rd an ce wi t h OCGA §

9 -1 1 -1 2 (b ) (6 ). 8

3

. Th e p l ai n t i ffs al s o co n ten d t h at th e t ri al co u rt erred in d i s m is s i n g t h ei r cl ai m s

s eek i n g a wri t o f m an d am us ag ai n s t t h e T ax Bo ard m em b ers an d Ch i ef Ap p rai s er in

t h ei r i n d i v i d u al cap aci t i es

. Ag ai n

, we d i s ag ree. Th e t ri a l co urt ru l ed t h at t h es e

8 M an d am u s rel i ef al s o can b e ap p ro p ri at e wh ere an o ffi ci al p erfo rm s h i s o r h er

d i s c ret i o n ary d u t y i n a m an n er s o arb i t rary an d cap ri ci ou s as t o am o u n t t o a g r o s s

ab u se o f d i s cret i o n. See Ri l ey v. S o u t h er n LNG

, 3 0 0 Ga. 6 8 9

, 6 9 1 (2 ) (7 97 SE2 d 8 7 8 )

(2 0 1 7); Kemp v. Mo n r o e Co u n ty

, 2 9 8 Ga. 6 7, 72 -7 3 (2 ) (7 7 9 SE2 d 3 3 0) (2 0 1 5 ). Th e

p l ai n t i ffs d id n o t as s ert i n th e t ri al co u rt (an d h av e n o t as s ert ed in th i s Co u rt ) t h at t h e

Tax Bo ard g ro ss l y ab us ed i t s di s cret i on in t h e m an ner i n wh i ch it in v es ti g at ed an d

reach ed i t s d eci s io n

. Rat h er, t h e p l ai n t i ffs as s ert ed i n th ei r b ri ef o p po s in g t h e m o t i o n

t o d i s m i s s t h at s u ch a “ cl ai m i s in ap p l i cab l e t o t h is cas e b ecau s e t h e [d efen d an t s ] h av e

n ev er o ffi ci al l y ex erci sed t h e d u t y i m p os ed

, arb i t rari l y

, cap ri ci o u sl y

, o r o t h erwi s e.”

“ Ou r ap p el l at e co u rt s are co u rt s fo r th e co rrect i o n o f erro rs o f l aw co m m i t t ed i n t h e

t ri al co urt ,” an d “ t hi s Co urt refu s es t o r e v i ew i s s u es n ot rai s ed i n t h e t ri al co u rt .”

(Ci t at i o n an d p u n ct u at i o n o m i tt ed .) Lo w e r y v

. At la nt a H

ea r t As s o c.

, 2 6 6 Ga. Ap p.

4 0 2 , 4 0 4 (2 ) (5 9 7 SE2 d 4 94 ) (2 0 0 4 ).

20m an d am

u s cl ai m s fai l ed as a m at t er o f l aw b as ed o n t he d o ct ri n e o f o ffi ci al i m m u n i t y

.

Pret erm i t t i n g w h et h er o ffi ci al i m m u n i t y ap p l i es i n t h i s co nt ex t

, we co n cl u d e t h at

t h es e m an d am

u s cl ai m s ag ai ns t t h e i n d i v id u al d efen d an t s fai l as a m at t er o f l aw fo r

t h e s am e reas o n s d i s cu s s ed s u p ra i n D i v i s i o n 2

. See W a l ker Co u n t y

, 2 9 2 Ga. Ap p

. at

4 1 2 (g ran t o f m o t i o n t o d i s m is s co m p l ai n t wi l l b e affi rm ed if ri g h t fo r an y reas o n ).

4

. T h e p l ai n t i ffs n ex t arg u e t h at t h e t ri al co u rt erred in d i s m i s s i n g th ei r cl ai m s

fo r d ecl arat o ry an d i n

j un ct i v e rel i ef ag ai n s t t he T ax Bo ard m em b ers an d Ch i ef

Ap p rai ser i n t h ei r i n d i v i d u al cap aci t i es b as ed o n t h e d o ct ri n e of o ffi ci al i m m u n i t y

. 9

W e ag ree.

Th e d oct ri n e o f o f f i c i al i m m u n it y

, al s o k no wn as q u al i fi ed

i m m u n i t y

, o ffers pu b l i c o ffi cers an d em p l oy ees l i m i ted p ro tect i o n fro m

s u i t in t h ei r p ers o n al cap aci t y

. Qu al ifi ed i m m u n i t y p ro t ect s i n di vi d ual

9 Th e tri al co u rt d i s m i s sed t h e p l ai n ti ffs ’ cl ai m s fo r d ecl arat o ry an d i n ju n ct i v e

rel i ef ag ai n s t t h e T ax Bo ard an d t h e o t h e r d efen dan t s i n t hei r o ffi ci al cap aci t i es o n

s o v erei g n i m

m u ni t y g ro u n d s

. Th e p l ai n t iffs d o n o t p res en t an y l eg al arg um en t i n t h ei r

ap p el l at e b ri ef ch al l en g i n g t h at ru l i n g b y th e t ri al co u rt an d t h u s h av e ab an do n ed s u ch

a ch al l en g e o n ap p eal

. See Co u rt o f A p p eal s Ru l e 2 5 ( c ) ( 2 ); Ka p p el mei er v.

Ho u s eh o l d Rea l ty Co r

p

. , 2 7 6 Ga. Ap p . 5 7 5 , 5 7 6 (2 ) (6 2 3 SE2 d 7 5 2 ) (2 0 0 5 ). In an y

ev en t, s o v e r ei gn i m

m un i t y cl earl y b arred t h e p l ai n ti ffs ’ decl arat o ry an d i n ju n ct i v e

rel i ef cl ai m s ag ai n s t t h e Tax Bo ard an d ot h er d efen d an t s i n t hei r offi ci al cap aci t i es

. See La t h r o

p v. Dea l

, 3 0 1 G a. 4 0 8

, 4 4 4 (IV) (8 0 1 SE2 d 8 6 7 ) (2 0 17 ); Ol ver a v. Un i v.

S ys t em o f Ga

. Bd

. o f R eg en ts

, 2 9 8 Ga. 4 2 5

, 4 2 7 (7 82 SE2 d 4 3 6 ) (2 0 1 6); Ga

. Dep t

. of

Na t ur a l Res o u r ces v. Cen ter fo r a S u s t a i n a b l e Co a s t

, 2 94 Ga. 5 9 3

, 5 96 (2 ) (7 5 5 SE2 d

1 8 4 ) (2 0 1 4 ).

21p u b l i c ag en t s fro m p ers o n al l i ab i l i t y fo r d i scr e t i o n ary act i o n s t ak en

wi t h in t h e s co p e o f t h ei r o ffi ci al au th o ri t y

, an d d o n e w i t ho u t wi l fu l n es s

,

m al i ce, o r co rru p t i o n

. Un d er Geo rg i a l aw, a p u bl i c o ffi cer o r em pl oy ee

m ay b e p ers o nal l y l i ab l e o n l y fo r m i n i s t eri al act s n eg l i g en tl y p erfo rm ed

o r act s p erfo rm ed wi t h m al i ce o r an i n ten t t o i n ju re.

(Pu n ct u at i on an d fo o t n o t es o m i t t ed .) Ca mer on v. La ng

, 2 74 Ga. 1 2 2

, 1 23 (1 ) (5 4 9

SE2 d 3 4 1 ) (2 0 01 ). Th e d o ct ri n e o f o ffi ci al i m m u n i t y in i t s cu rren t fo rm i s p red i cat ed

o n Art i cl e I, Sect i o n II, Parag rap h IX (d ) of t h e Geo rg i a Co n s ti t ut i o n

, as am en d ed in

1 9 9 1 , wh i ch p ro v id es i n p art t h at

al l o ffi cer s a n d e m

p l oy ees o f t h e s t at e o r i t s dep art m en t s an d ag en ci es

m ay b e s u b

ject t o su i t an d m ay b e l iab l e fo r i n ju ri es an d d am ag es cau s ed

b y t h e n eg l i g en t p erfo rm an ce o f

, o r neg l i g en t fai l ure t o p erfo rm

, t h ei r

m i n i s t eri al fu n ct i on s an d m ay b e l i ab l e fo r i nju ri es an d d am ag es if t h ey

act w i t h act ual m al i ce o r wi t h act u al i n t en t t o cau se i n ju ry i n th e

p erfo rm an ce o f t h ei r o ffi ci al fu n ct i o n s.

See La t hr o

p

, 3 01 G a. at 43 8 -4 4 4 (III) (C) (d i s cu ss i n g ad o p t i o n o f 19 9 1 co n s t i t u t i o n al

a m en d m en t ad d res s i ng offi ci al i m m un i t y ). “ T h i s lan g u ag e ap p l i es t o o ffi cers an d

em pl o y ees o f co u n ti es as wel l as t h o s e o f s t at e d ep art m en t s an d ag en ci es .” Mo r g a n

v. Ba r n es , 2 2 1 Ga. Ap p. 6 5 3 , 6 5 4 (4 7 2 SE2 d 4 8 0 ) (1 9 9 6 ).

22No t a b l y, h o wev er, o u r Su p rem e Co urt h as h el d t h at “ A rt i cl e I, Sect i o n II,

Parag rap h IX (d ) co n cern s s u i t s an d l i ab i l it i es o f p u b l i c o ffi cers f o r m o n et ary

d am ag es an d ot h er ret ro s p ect iv e rel i ef. It d o es n ot l i m i t t h e av ai l ab i li t y of p ro s p ect i v e

rel i ef.” La t h r o

p

, 3 0 1 Ga. at 4 4 4 (III). Hen ce, t h e d o ct ri n e o f o ffi ci al i m m un i t y d o es

n o t b ar s u i ts fo r d ecl arat o ry o r i n ju n ct i v e rel i ef bro u g h t ag ai n s t co u n t y o f f i c e rs in

t h ei r i n d i v i d u al cap aci ti es

, an d t h e t ri al co u rt erred i n co n cl u d i n g o t h erwi s e. 1 0 See i d.

5

. L as t ly

, t h e p l ai n t i ffs co n t en d t h at t h e t ri al co u rt erred i n d i s m i s s i n g as m o ot

t h ei r m o t i o n to d ecl are OCGA § 1 0 -9 -1 0 u n co n s t i t u t i o n al

. Th e t ri al co u rt d i s m i s s ed

t h e p l ai n ti ffs ’ m ot i o n as m o o t aft er d i s m i s s i n g t h e p l ai n t i ffs ’ am en d ed p et i t i o n fo r

fai l u re t o s t at e a cl ai m u p on w h i ch rel ief co u l d b e g r a n ted

. Becau s e w e h el d in

Di v is i o n 4 t hat t h e t ri al co u rt er red i n d is m i s s i n g s o m e o f t h e p lai n t i ffs ’ cl ai m s

,

i n cl u d i n g t h ei r cl ai m fo r d ecl arat o ry j u d g m en t b ro u g h t ag ai n s t t h e d efen dan t s i n t h ei r

i n d i v id u al cap aci t i es

, t h e p l ai n ti ffs ’ m o t i o n to d ecl are OCGA § 1 0 -9 -1 0

u n co ns t it u t i o n al i s no l o n g er m o o t

. Co n s eq uen t l y

, we rev ers e th e t ri al co urt ’ s

d i s m i s s al o f t h e p lai n t i ffs ’ m o t i o n o n t h e g ro u n d o f m o o t n es s

. See Pr o vi den t Ba nk v.

Mo r Eq ui t y, In c ., 2 6 2 Ga. Ap p . 3 3 1 , 3 3 4 (2 ) (5 8 5 SE2 d 6 2 5 ) (2 0 0 3 ).

1 0 Th e d efen d an t s m o v ed t o d is m i s s t h e p l ai nt i ffs ’ cl ai m s fo r d ecl arat o ry an d

i n ju n ct i v e rel i ef b ro u g h t ag ai n s t t h em i n t h ei r i n d i v id u a l cap aci t ies s o lel y o n t h e

g ro u nd t h at t h o s e cl ai m s were b arred b y o ffi ci al i m

m un i t y

.

23Ju d

g men t a f f i r med i n p ar t a n d r ever

s ed in p a r t

. McMi l l i a n a n d Rees e, JJ.,

co n cu r

.

24