FOURTH D I VI SI ON

DI LLA R D, C. J.

, RA Y and SELF, 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

Januar y 22, 2018



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A1 7 A1 84 3 . COLEM AN, et al . v

. GLYNN COUNTY, GEORGIA.

A1 7 A1 84 4

. COLEM AN, et al

. v

. GLYNN COUNTY, GEORGIA.

A1 7 A1 84 5 . COLEM AN, et al . v

. GLYNN COUNTY, GEORGIA.

R A Y , J u d g e.

J

. Mat t h ew Co l em an

, IV an d El i zab et h Bl ai r Co l em an (“ t h e Co l em an s ”) fi l ed

t h ree cl as s act i o n l aws u i t s on b eh al f o f t h em sel v es an d al l t ax pay ers s i m il arl y s i t u at ed

s eek i n g refu n d s fo r tax es t h at were o v erp ai d b as ed o n Gl y n n Co u n t y ’s i n co rrect

ap p li cat io n of a lo c a l h o m es t ead ex em pt i o n

. On t h e p art i es ’ cro s s -m o ti o n s fo r

s u m m ary ju d g m en t i n each cas e, t h e t ri al co u rt en t ered a co n s o l i d at ed o rd er d en y i n g

t h e Co l em an s ’ m o t io n an d g ran t i ng s u m m ary ju d g m en t t o Gl y n n Co u n t y . In t h reerel at ed ap p eal s

, t h e Co l em an s ap p eal fro m t h e t ri al co u rt ’ s ju d gm en t

. 1 In Cas e No s

.

A1 7 A1 84 3

, A1 7 A1 8 44

, an d A1 7 A1 8 4 5

, t he p ri m ary i s s u e o n ap p eal i s wh et h er t h e

t ri al co u rt erred i n co n s t ru i n g th e t erm s of t h e ho m es t ead ex em p t i o n

. A s eco n d ary

i s su e i s wh et h er t h e t ri al co u rt erred i n b arri n g a po rt i o n o f t he as s ert ed cl ai m s

. Th es e

ap p eal s are co n s o li d at ed fo r t h e p urp o s es of rev i ew. Fo r t he reas on s t h at fo l l o w, we

affi rm in p art an d rev ers e i n p art i n each cas e.

Th e reco rd s h o w s t h at i n 2 0 0 0 t h e Geo rg ia Leg i s lat u re p as sed Ho u s e Bi l l s

1 6 9 0 an d 1 69 1

, wh i ch were lo cal l eg i s l at i o n p ro v i di n g t he res i d en t s o f Gl y nn Co u n t y

wi t h a h o m es t ead ex em

p t i o n fro m

ad v al o rem

p ro p ert y t ax es fo r co un t y

an d s ch o ol

p u rp os es (h erei n aft er co ll ect i v el y referred t o as th e “ A ct ” o r t h e “ Ex em p t i o n ”). Th e

Act p ro v i d es t h at t h e am o un t o f t h e Ex em p ti o n s h al l b e “ eq u a l t o t h e am o u n t by

wh i c h t h e cu rren t y ear as ses s ed v al u e o f t h at h om es t ead ex ceed s t h e b as e y ear

as s es s ed v al u e o f th at h o m es t ead .” Fu rt h er, t h e t erm “ b as e y ear” as d efi n ed in t h e Act

“ m e a n s t h e t ax ab l e y ear im m ed i at el y p reced i ng t h e t ax ab l e y ear in wh i ch t h e

1 Th e t h ree cas es p rev i ou s l y cam e b efo re t h i s Co u rt o n Gl y n n Co un t y ’ s ap p eal

fro m t h e t ri al co u rt ’ s o rd er g ran t i n g cl as s cert i fi cat io n in each cas e. In a co n s o l i d at ed

o p i n i o n

, we affi rm ed t he cl as s cert i f i c at i o n i n each cas e. See Gl yn n Co u n t

y v.

Co l ema n , 3 3 4 Ga. Ap p . 5 59 (7 7 9 SE2 d 7 5 3 ) (2 0 1 5 ), cert . d en i ed

.

2ex em

p t i o n u n d er t h i s Act is fi rs t g ran t ed t o th e m o s t re c e n t o w n e r o f s u ch

h o m es t ead .”

On o r ab o u t J u l y 2 1

, 2 0 0 5

, t he Co l em an s p u rch as ed cert ai n real pro p ert y in

Gl y n n Co u n t y k no wn as Tax Parcel Nu m b er 0 4-0 1 1 8 7. Th e Co l em an s ap p li ed fo r t h e

Ex em p t i o n o n F e b ru ary 1

, 20 06

. Th ei r ap p li cat i o n was g ran ted i n 2 0 0 6, an d t h e

Co l em an s ’ h o m es t ead ex em p t i o n was i n effect fo r t h e 2 00 6 t ax y ear. Ho wev er, Gl y n n

Co u n t y u s ed an d c o n t i n u e s t o u s e 2 0 0 6, as o p p os ed t o 2 0 05

, as t h e b as e y ear fo r

cal cu l at in g t h e am o u n t o f t h ei r h om es t ead ex em pt io n

. T h e as s es s ed v al u e fo r t h e

p ro p ert y i n 2 0 0 6 was $ 1 3 3

, 8 0 0 , wh ereas t h e as ses s ed v al ue o f t h e p ro p ert y i n 2 0 0 5

was $ 70 ,0 0 6

.

On o r ab o u t No v em

b er 1 0

, 2 0 1 1, t h e Co lem an s fi l ed a wri tt en req u es t wi t h t h e

Gl y n n Co u n t y Tax Co m

m i s s i on er, p u rs u an t t o O CGA § 4 8 -5 -3 8 0 (b ), fo r a refu n d o f

t h e t ax es t h at t hey o v erp ai d i n t ax y ears 2 0 0 8 -2 01 0 bas ed o n th e u s e of th e i m p ro p er

b as e y ear i n cal cu l at i n g t h ei r ex em p t i o n am o u nt

. Gl yn n Co u nt y d i d n o t res p o n d to

t h ei r req u es t

. Co n seq uen t l y

, t h e Co l em an s fi l ed t h ei r fi rs t cl as s act i o n l aws u it ag ai n s t

Gl y n n Co u n ty o n No v em b er 2 0

, 2 0 1 2

, s eek i n g a refu n d o f al l o v erp ai d ad v al o rem

t ax es fo r t ax y ears 2 0 0 8-2 01 0

, as wel l as m an d am u s

, d ecl arat ory

, i n

ju n ct i v e

, an d

o t h er eq u i t ab l e rel i ef fo r t h e refu n d o f al l o v erp ai d a d v a l o rem t ax es fo r t ax y ears

32 0 0 1 -2 0 1 0

. T h ereaft er, t h e t ri al co u rt en t ered an o rd er cert i fy i n g fo ur cl as s es

,

co m p ri s ed o f:

Gl y n n Co u n t y pro p e r t y o wn ers recei v i ng t h e [ ] Ex em p t i o n i n th e

cal cu l at i o n o f th ei r t ax b i l l s i n [an y y ear b e t ween 2 0 0 1 -2 0 1 0] an d fo r

wh o m Gl y nn Co u n t y u s ed t h e y ear i n wh i ch th e [ ] E x em p t i o n w as fi rs t

g ran ted as t h e Bas e Year rat her t h an t h e i m m ed iat el y preced in g y ear i n

cal cu l at i n g t h e ex em

p ti o n am o u n t u n d er th e [ ] Act fo r p ro p ert y tax b il l s

i n [an y y ear b et ween 2 0 0 1 -2 0 1 0 ] an d fo r wh om t h e v al u e fro zen i n th e

y ear i n wh i ch t h e [ ] Ex em p t i o n was fi rs t g ran t ed i s g reat er t h an th e

v al u e i n t h e i m

m ed i at el y p reced in g y ear[.]

Th e fi rs t cl as s i s co m

p ri s ed o f t ax p ay ers wh o pai d t ax es b et ween 2 00 1 -2 00 7

, wh i ch

co n tai n s s ep arat e su b cl as s es fo r each y ear. Th e s eco n d

, t hi rd

, an d fo u rt h cl as s es are

co m p ri s ed o f t ax p ay ers wh o p ai d t ax es i n 2 0 0 8 , 2 00 9 , an d 2 0 1 0, res p ect iv el y

.

On o r ab o u t No v em

b er 2 0

, 2 0 1 2, t h e Co lem an s fi l ed a wri tt en req u es t wi t h t h e

Gl y n n Co u n t y Tax Co m

m i s s io ner, p u rs u an t t o OCGA § 4 8 -5 -3 8 0 (b ), fo r a refu n d o f

t h e t ax es t h at t h ey o v erp ai d i n t ax y ears 2 0 1 1 -2 01 2 b as ed o n t h e u s e of t h e i m p ro p er

b as e y ear i n cal cu l at i n g t h ei r ex em p t i o n am o u n t. Gl y

n n Co u nt y d i d n o t res p o n d to

t h ei r re q u es t

. Co n seq u en t l y

, t h e Co l em an s fi l ed t h ei r seco n d cl as s act i o n l aws u i t

ag ai n s t Gl y n n Co u n t y o n N o v e m b er 2 7

, 2 0 1 3, seek i ng a refu n d o f al l ov erp ai d ad

v al o rem t ax es fo r t ax y ears 20 1 1 -2 0 1 2

, as wel l as m an d am u s, d ecl arat o ry

, i n

ju n ct i ve,

4an d o th er eq u i tab l e rel i ef

. Th e t ri al co u rt g ran t ed cl as s cer t i f i c a t i o n i n t he s eco n d

l aws u i t , d efi n in g t h at cl as s as :

Gl y n n Co u n t y pro p e r t y o wn ers recei v i ng t h e [ ] Ex em p t i o n i n th e

cal cu l at i o n o f t h ei r t ax b i l l s i n 2 0 11 or 2 0 12 fo r w h o m G l yn n Co u n t y

u s ed t h e y ear i n w h i c h t he [ ] Ex em p ti o n w as fi rs t g ran t ed as t he Bas e

Year rat h er th an t h e i m m ed i at el y p reced i n g y ear i n cal cu l at in g th e

ex em p t i o n am o un t u n d er t h e [ ] Act fo r p ro p e r t y tax b i l l s i n 2 01 1 o r

2 0 1 2 an d f

o r wh o m t h e v al u e fro zen i n t h e y ear i n wh i ch t h e [ ]

Ex em pt i o n was fi rs t gran t ed i s g reat er t h an t h e v al u e i n t h e i m m ed i at el y

p reced i n g y ear.

On J u l y 1 6

, 2 01 4, t h e Co l em an s fi l ed th ei r t h i rd cl as s act i o n l a w s u i t a g ai n s t

Gl y n n Co u n t y

, s eek i n g a refu n d o f al l o v erp ai d ad v al orem t ax es fo r t ax y ear 2 0 1 3,

l at er am en d ed t o i n cl u d e t ax y ears 2 0 14 -2 0 1 6

, b a s e d o n t h e co n t i n ued u s e o f t h e

i m p ro p er b as e y ear i n cal cu l at i n g t hei r ex em p t i o n a m o u n t

. T h e t ri al co urt g ran t ed

cl as s cert i fi cat io n i n t h e t h i rd l aws u i t

, u l t i m at el y d efi n i n g t h at cl as s as :

Gl y n n Co u n t y pro pert y o wn er s r e c e i v i ng t h e [ ] Ex em p t i o n i n th e

cal cu l at i o n o f t h ei r t ax b i l l s i n 2 0 1 3

, 2 0 1 4

, 2 0 1 5 o r 2 01 6 fo r wh om

Gl y n n Co u n t y u s ed t h e y ear i n wh i ch t h e [ ] Ex em p t i o n was fi rs t g ran ted

as t h e Bas e Y e a r rat h er t h an t h e i m m ed iat el y preced in g y ear i n

cal cu l at i n g t h e ex em

p t i o n am o u n t un d er th e [ ] Act fo r p ro p ert y tax b il l s

i n 2 0 1 3

, 2 0 1 4

, 2 0 15 o r 2 0 1 6 an d fo r wh o m th e v al u e fro zen i n t h e y ear

5i n wh i ch t h e [ ] Ex em p t i on was fi rs t g ran t ed i s g reat er th an t h e val u e i n

t h e i m m ed i at el y p reced i n g y ear.

Th e Co l em an s an d Gl y n n Co u n t y fi l ed cro s s -m ot i o n s fo r s u m m ary ju d g m en t

i n each cas e. Th e p ri m ary i s s u e was t h e p ro p er i n t erp ret at i o n of t h e term “ b as e y ear”

as i t i s d efi n ed i n t he Act

, an d a s eco n d ary i s s u e was wh et h er t h e p l ai nt iffs co u l d s eek

re f u n d s fo r t ax es p ay ed m o re t h an t h ree y ears b efo re t h e d em an d fo r refu n d was

m ad e. Aft er oral arg u m en t

, t he t ri al co u rt ru led t h at Gl y n n Co u n t y p ro p erl y ap p l i ed

t h e Ex em p t i o n an d t h at t h e Co l em an ’ s b as e y ear was p ro p erl y d et erm i n ed t o b e 2 0 0 6,

reas on i n g t h at “ t h e effect i v e d at e o f [t h e C o l e m an s ’ ] ex em p t i o n was J an u ary 1,

2 0 0 7 .” Th e t ri al co u rt fu rt h er r u l e d t h at

, ev en i f t h e b as e y ear had been im p ro p erl y

d et erm i n ed u n der t h e A ct

, t h e Co l em an s wo ul d b e barred fro m s eek i n g a refu n d o f

t ax es o v erp ai d p ri o r to 2 0 0 8 an d t h e cl as s m em b ers wo u l d be b arred fro m s eek i n g a

refu nd o f t ax es o v erp ai d p ri o r t o 2 0 1 0

. A cco rd i n g l y, th e t ri al co u rt en t ered a

co n so l i d at ed o rd er d en y i n g t h e Co l em an s ’ m o t i o n fo r p art i al s u m m ary ju d g m en t an d

g ran t i n g s u m

m ary ju d gm en t t o Gl y n n Co u n t y . Th e Co l em an s ’ ap p eal s en s u ed

.

61

. In s ev eral rel at ed en u m erat io n s o f erro r, t h e Co l em an s co n t en d t h at t h e t ri al

co u rt erred i n co n s t ru i n g t h e t erm s o f t h e Act . W e ag ree.

“ Su m m ary j u d gm en t s en

jo y n o p res u m

p t i o n o f co rrect n es s o n ap p eal

, an d an

ap p el l at e co u rt m

u s t s at i s fy i ts el f d e n o v o t h at t h e req u i rem en t s o f OCGA § 9 -1 1 -5 6

(c) h av e b een m et

. ” (Ci t at i o n om i t t ed .) G a

. Co mmer ci a l S t o r es

, In c. v. Fo r s ma n

, 3 4 2

Ga. Ap p

. 5 4 2

, 5 4 3 ( 8 0 3 SE2 d 8 0 5 ) (2 0 1 7 ). Fu rt h erm o re, “ t h e i n t erp ret at i o n of a

s t at u te i s a q u es t i o n o f l aw, w h ich i s rev i ewed d e n o v o o n ap p eal

. In d eed

, wh en o n l y

a q u es ti o n o f l aw i s at i ss ue, as h ere, we o we n o d eferen ce t o t h e t ri al co u rt ’ s ru l i n g

a n d ap p l y t h e ‘ p l ai n l eg al erro r’ s t an d ard o f rev i ew.” (Pu nct u at i o n an d fo o t n o t e s

o m it t ed .) Kemp v. Kemp

, 3 37 Ga. Ap p . 6 2 7 , 6 3 2 (7 8 8 SE2 d 5 1 7 ) (2 0 1 6).

W h en we i n terp ret an y

s t at u t e o r act o f l eg i s lat i o n

,

w e n eces s ari l y b eg i n o u r an al y si s wi th fam il i ar an d b i n di n g can o n s o f

co n s t ru ct io n

. In co n si d eri n g t h e m ean i n g o f a s t at u te, o u r ch arg e as an

ap p el l at e co u rt is t o p res u m e t h at th e Gen eral As s em b ly m ean t wh at i t

s ai d an d s ai d wh at i t m e a n t

. To ward th at en d, we m us t affo rd th e

s t at u t o r y t ex t i t s p lai n an d o rd i n ary m ean i n g, co n s id er t he t ex t

co n t ex t u al l y

, read t h e tex t i n it s m os t n at u ral an d reas on ab l e way

, as an

o rd i nary sp eak er o f t h e En g l i s h l an gu ag e wo u l d, an d s eek t o av o i d a

co n s t ru ct io n t h at m ak es s o m e l an g u ag e m ere s u rp l u s ag e. A n d w h en th e

l an g uag e o f a st at u t e is p l ai n an d s us cep t i b l e t o o n l y o n e nat u ral an d

reas o n ab l e co n s t ru ct io n , co u rt s m u st co n s t ru e t h e s t at u t e acco rd i ng l y

.

7(Pu n ct u at i on an d fo o t n o t es o m i t t ed .) Id . at 6 3 2 -6 3 3

.

Here, t h e Act s p eci fi cal l y d efi n es t h e term “ bas e y ear” as “ t h e t ax ab l e y ear

i m m ed i at el y preced i n g t he t ax ab l e y ear i n wh i ch th e ex em p t i o n u n d er t h i s Act i s fi rs t

g ran t ed t o t h e m os t recen t o wn er o f s u ch h o m es t ead

. ” T h e Co l em an s p u rch as ed t h ei r

p ro p ert y i n 2 00 5 ; in so d o i n g

, t h ey were cert ai n ly l i ab l e fo r a p ort i o n o f t h e t ax es in

t h e 2 0 0 5 t ax y ear. Fu rt h er, t h e Co l em an s ap pl i ed fo r an d were g ran t ed t he Ex em p t i o n

i n 2 0 0 6

, wh i ch w a s a p p l i c a b l e fo r t h e 20 0 6 t ax y ear. Un d er a p l ai n read i n g o f t h e

cl ear l an g u ag e o f th e Act

, t h e t erm “ b as e y ear” m u s t b e co ns t ru ed t o m ean t he t ax ab l e

y ear p reced i n g t h e t ax ab l e y ear i n wh i ch t h e h om es t ead ex em p t i on was g ran ted t o t h e

ap p li can t

. As t o t h e Co lem an s

, t h e co rrect b as e y ear fo r t he p u rp os es o f t h e

Ex em p t i o n i s 2 0 0 5.

In g ran t i n g s u m

m ary j u d g m en t to Gl y nn Co u n ty

, th e t ri al co u rt ap p eared to

en g raft l an g u ag e o n t o t h e Act wh i ch wo u l d req u i re an ap p li can t fo r t h e Ex em p t i o n

t o b e t h e o wn er o f t he q ual i fy i n g p ro p ert y o n J an u ary 1 o f t he “ b as e y ear,” t o ap p l y

fo r t h e h o m es t ead e x e m

p t i o n i n t h e “ b as e y ear,” an d t o m ai nt ai n t h ei r ap p l i cat i o n

u n t i l t h e fo l l o wi n g t ax y ear i n o rd er t o recei v e t h e Ex em p t io n

. Th ere is s i m

p l y n o

reas on ab l e au t h ori zat i o n fo r s u ch an i n t erp ret at i o n i n t h i s cas e. Bas ed o n t h e p l ai n

l an g u ag e o f t h e Act

, t h e “ b as e y ear” i s m erel y t h e tax ab l e y ear i m m ed iat el y p reced i n g

8t h e t ax ab l e y ear i n w h ich t h e ap p l i can t was t h e o wn e r o f t h e p r o pert y o n J an u ary 1

– i n o t h er wo rd s

, t h e y ear p ri o r t o t h e y ear i n w h i ch t h e h o m es t ead ex em p t i o n was

g ran t ed

. Acco rd i n g l y

, t h e t ri al co u rt ’ s s u m m ary ju d g m en t w i th reg ard t o t h i s i s s u e in

Cas e No s . A1 7 A1 8 43 , A1 7 A1 8 4 4

, an d A1 7 A1 8 4 5 m u s t b e rev ers ed

.

2

. Th e Co lem an s nex t co n t en d t h at t h e tri al co u rt erred : (i ) i n h o l d i n g t h at t h ey

are barred fro m s eek in g a refu n d o f t ax es o verp ai d p ri or t o 2 0 0 8 ; an d (i i ) i n h o l d i n g

t h at t h e cl as s m em

b ers wo ul d b e b arred fro m s eek i n g a refu n d of t ax es o v erp ai d p ri o r

t o 2 0 1 0. W e s h al l ad d res s each co n t en t io n i n t u rn

.

As g o v ern m en t al b o di es

, t h e co u n t ies o f t h i s St at e are en t i t l ed t o so v erei g n

i m m u ni t y an d

, t h u s

, are n o t s ub ject t o s u i t fo r an y cau s e o f act i o n un l es s p ro vi d ed fo r

b y s t at ut e. McEl mu r r a

y v. Au gu s t a -Ri ch mo n d Co u n t y

, 2 7 4 Ga. Ap p

. 6 05

, 60 9 -6 1 0 (2 )

(a) (6 1 8 SE2 d 5 9 ) (2 0 0 5 ). OCGA § 4 8 -5 -3 8 0 i s t he s t at u t e un d er wh i ch t ax p ay ers

m ay s eek refu n ds fro m co u nt i es an d m u ni ci pal i t i es . “ Th e s t at ut o ry au t h o ri zat i o n to

b ri n g an act io n fo r a t ax r e f u n d i n s u peri o r co u rt ag ai n s t a [co u n ty ] i s an ex p res s

wai v er o f s o v erei g n i m

m un i t y

, an d t h e [co un t y ’ s ] co n s en t to b e su ed [fo r a t ax refu n d ]

m u st b e s t ri ct l y co n st ru ed

. ” (Ci t at i o n s o m i t ted .) Sa wn ee El ec. Memb er s h i p Co r p

. v.

Ga . Dep t . o

f Reven ue , 2 7 9 G a. 2 2 , 2 3 (2 ) (6 0 8 SE2 d 6 1 1 ) (2 0 0 5).

9Un d e r t h e res p ect i v e v ers i o n s o f OCGA § 4 8-5 -3 8 0 t h at ap p l y t o th e cl as s

act i on l aws u i t s at i s s u e, a tax p ay er m ay req u es t a refu nd o f il l eg al l y an d erro n eo u s l y

as s es s ed t ax es o r o v erp ai d t ax es fro m th e co u n ty wi t h i n t h ree y ears o f t h e p ay m en t

o f s uch t ax es an d t h en fi l e s u i t i f s u ch refu n d req u es t is d en i e d o r n o t t i m el y

ad d res s ed wi t h i n a s p eci fi ed t i m e p eri o d . See OCGA § 4 8 -5 -3 8 0 (b ), (c). 2

( a ) T h e Co l ema n s

– Becau s e O CGA § 48 -5 -3 8 0 (b ) l i m i t s t ax p ay er reco v e r y

t o p ay m en ts m a d e w i t hi n t h ree y ears of a wri t ten cl ai m fo r refu n d

, Gl y n n Co u n t y ’ s

s o v erei g n i m

m u ni t y wo u l d o nl y b e wai v ed fo r t h e i m p ro p er p ay m en t s m ad e wi t h in

t h at t h ree-y ear wi n d o w. See W eb b v. Co wet a Co u n t

y

, 1 78 Ga. Ap p. 17 0

, 1 7 0 (1 ), (2 )

(3 4 2 SE2 d 3 45 ) (1 9 8 6 ) (i n tax refu n d act i o n, t ax p ay er’ s ri g h t t o reco v er i s l i m i t ed to

t h e t h r e e

- ye ar wi n d o w p ri o r t o t h e fi l i n g o f h i s wri t t en cl ai m fo r refu n d ). As t h e

reco rd s h o ws t h at t he Co l em an s fi l ed a wri t t en req ues t wi t h G l y nn Co u n t y o n

No v em b er 1 0

, 2 01 1

, th e t ri al co u rt co rrect l y co n cl u ded t h at t h e Co l em an s are b arred

fro m reco v eri ng an y

o v erp ai d t ax es p ri o r t o 2 0 0 8. 3

2 Fo r t h e v ers io n o f OCGA § 4 8 -5 -3 8 0 i n effect wh en t h e fi rs t an d s eco n d

l aws u i t s were fi l ed

, s ee Laws 2 0 1 0

, Act 6 7 0

, § 7 -1

, eff. Jan

. 1

, 2 0 11

. Th e cu rren t

v ers i on o f OCGA § 4 8 -5 -3 8 0 was in effect at t h e ti m e t he t h ird l aws u i t was fi l ed

. See

Laws 2 0 1 4 , Act 6 12 , § 5 , eff. J u l y 1 , 2 01 4

.

3 To b e p reci s e, t h e Co l em an s wo u l d h av e n o cl ai m fo r an y s u ch t ax e s p ai d

b efo re No v em

b er 1 0

, 2 0 0 8

.

10(b ) Th e cl a s s m emb er s

– Th e fi l i ng o f t h e wri t t en cl ai m fo r a refu n d b y t h e

Co l em an s u n d er OCGA § 4 8 -5 -3 8 0 (b ) al s o s at i s fi ed t h e cl as s m em b ers ’ p reco n d i t i o n

fo r fi l i n g s u i t becau se t he n am ed p l ai n t i ffs i n a cl as s ac t i o n l a w s u it are g en eral l y

p e r m i t t e d t o act as rep res en t at i v es o n b eh al f o f th e en t i re cl as s an d i t wo u l d b e

u n t en ab le t o req ui re each cl as s m em b er t o fi l e i n d i vi d u al wri tt en req u es t s fo r a refu n d

i n o rd er t o p art ici p at e i n t he cl as s act i o n

. See Ba r n es v. Ci t y o f At la n ta

, 28 1 Ga. 2 5 6,

2 5 7 -2 6 0 (1 ) (6 3 7 SE2 d 4 ) (2 0 06 ). Ho wev er, o u r Su p rem e Co u rt h as h el d th at i t i s t h e

co m b i nat i o n o f t h e nam ed p l ai n t i ffs ’ s at i s fact i on o f t h e p reco n d it i o n fo r s ui t a n d t h e

s u b s eq u en t fi l i n g o f t h e act u al laws u i t as a cl as s act i o n t h at pl aces t h e go v ern m en t al

b o d y o n n o t i ce o f t h e n at u re o f th e s u i t

, t h e g o v ern i n g l aw, an d t he ex t en t o f t h e cl as s

.

S ch or r v. Co u n t ryw i d e Ho mes Lo a n s, In c.

, 2 8 7 G a. 5 70

, 5 7 2 -5 7 3 (6 9 7 SE2 d 8 2 7 )

(2 0 1 0). Th u s, i t ap p ears t h at wh i l e t h e Co l em an s s at is fi ed t h e p r e co n d i t i o n fo r t h e

cl as s m em

b ers ’ p art i ci pat i o n i n t h e l aws u i t s

, i t i s act u al ly t h e fi l i n g of t h e cl as s act i o n

l aws u i t s t h at s erv ed as t h e cl as s m em b ers ’ d em an d fo r refu n d s

. To b e co n si s t en t wi th

t h e h o ld i n g s i n Ba r n es , s u p ra, an d S ch o r r , s u p ra, we m

us t co n cl u d e t h at i t i s

t h e fi l in g o f th e refu n d cl ai m s i n t he t ri al co u rt b y [t h e Co l em an s ] wh o

h ad ex h au st ed t hei r ad m i n i s t rat i ve rem ed i es [t h at ] s at i s fi e[ s ] th e

ex h au s t i o n r e q u i rem en t o n b eh al f o f t h e [cl as s m em b ers ]

. Th erefo re,

OCGA § 48 -5 -3 80 (b ) b ars t h e refu n d cl ai m s o f t h e [cl as s ] m em b ers

. .

11. fo r t h o se t ax es t h at w ere p ai d m o re t han t h ree y ears befo re t h e d at e o n

wh i ch t h e [Co l em an s ] fi l ed t h e co m p l ai n t i n t h i s cas e.

Ba r nes

, s u p ra at 2 6 0 (1 ). As t he reco rd s h o ws th at t h e Co l em an s fi l ed t h e fi rs t cl as s

act i on l aws u i t on No v em

b er 2 0

, 2 0 1 2

, t h e cl as s m em b ers wo u l d o nl y b e b arred fro m

reco v eri n g t ax refu n d s fo r p ay m en t s m ad e p ri o r t o No vem b er 2 0

, 2 0 09

. Acco rd i n g l y

,

t h e t ri al co u rt erred i n es t ab l is h i n g 2 0 10 as t h e cu t -o ff p o i n t fo r t h e cl as s m em b ers ’

cl ai m s

.

(c) Las t l y

, t h e Co l em an s co n t en d t h at an y refu nd s fo r t ax p ay m en t s t h e y an d

t h e cl as s m em

b ers m ad e t h at fal l o u t s i d e o f t h e th ree-y ear wi n d o w un d er O CGA § 4 8

-

5 -3 8 0 (b ) m ay n ev ert h el es s b e reco v erab l e by way o f m an d am u s

, eq ui t y

, i n

ju n ct i o n,

o r d ecl arat o ry

rel ief. W e d i sag ree.

“ Th e s o v erei g n i m

m u n i t y o f t h e s t at e an d i ts d ep art m en t s an d ag en ci es can

o n l y b e wai v ed b y an Act o f t h e Gen eral As s em bl y wh ich s

p eci f i ca l l y p r o vi d es t h at

s o v erei g n i m m

u n i t y i s t h ereb y wai v ed an d t h e ext en t o f s u ch wa iver .” (Em

p h as i s

s u p p li ed .) Ga. Co n st

. A rt

. I, Sec. II

, P a r

. I X ( e ). OCGA § 4 8 -5 -3 8 0 (b ) pro v i d es an

ex p li ci t

, li m i t ed w ai v er o f s ov erei g n i m m u n i t y t o al l o w act i o n s fo r t h e refu n d o f t ax es

t o th o s e p ay m en t s wh i ch are m ad e wi t h in t h ree y ears o f a p ro p er refu n d d em an d

. Th e

s t at u te d o es no t co n t ai n an u nl im i t ed wai v er fo r an y o t h er act i o n s eek i n g to reco v er

12t ax es p ai d at a n y t i m e o u t s i d e o f t h e t h ree-y ear wi n d o w

. A s n o t ed earl i e r

, “ [t ] h e

s t at u to ry au t h o ri zat i o n t o b ri n g an act i o n fo r a tax refu n d i n su p eri o r co urt ag ai n s t a

[co u n t y ] i s an ex p res s wai v er o f s o v erei g n i m m u n i t y

, an d t he [co u n t y ’ s ] co n s en t to

b e s u ed [fo r a t ax refu nd ] m u s t b e s t ri ct l y co n s tru ed .” (Ci t at io n s o m it t ed .) S a wn ee

El ec. Memb er

s h i p Co r p

. , su p ra at 2 3 (2 ). Fu rt h erm o re, o u r Su p rem e Co urt h as h el d

t h at p ri o r cas es fi n d i n g an ex cep t i o n t o so v erei g n i m m u n it y fo r cl ai m s i n eq u i t y were

i n erro r, an d t h at “ s o v erei gn i m m u n i t y i s a b ar t o in

ju n ct iv e rel i ef at co m

m o n l aw[.] ”

Ga

. D e p t

. o f Na t u r a l Res o u r ces v. Ct r

. f o r a Su s ta i n ab l e Co a s t, In c.

, 29 4 Ga. 5 9 3,

5 9 6 -6 0 3 (2 ) (7 5 5 SE2 d 1 8 4) (2 0 1 4 ). An d “ [u ] n d er t h e rat i o n al e o f S u s t a i n a b l e Co as t

,

i t a p p ears t h at

, ab s en t a s t at u t o ry pro v i s i o n affo rd i n g cl ai m an t s an ex p res s ri g h t t o

s eek d ecl arat o ry rel i ef ag ai ns t [a co u n t y], s o v erei g n i m m u n i t y wo u l d b ar s u ch

cl ai m s .” (Ci t at i o n s o m it t ed .) S JN Pr o p s

., LLC v. Fu l t o n Co u n t

y Bd

. of Ta x As s es s o r

s

,

2 9 6 Ga. 7 9 3

, 8 0 2 (2 ) (b ) (i i i) (7 7 0 SE2 d 8 32 ) (2 0 1 5).

Fu rt her, i n ord er t o o b t ai n m an d am u s rel i ef, “ a cl ai m an t m

u st es t ab l is h t h at (1 )

n o o t h er ad eq u at e l eg al rem ed y i s av ai lab l e t o effect u at e th e rel i ef s o ug h t ; an d (2 ) t h e

ap p li can t h as a cl ear l eg al ri g h t t o s u ch re l i e f

. ” ( C it at i o n an d p u nct u at i o n o m i t t ed .)

S JN P r o p e r t i e s

, L L C

, s u p ra at 8 0 0 (2 ) (b ) (i i ). Here, n ei th er t h e Co l em an s n o r t h e

cl as s m em

b ers h av e a “ cl ear l eg al ri g h t ” t o an y t ax refu n d s fo r p ay m en t s m ad e o u t s i d e

13t h e t h ree-y ear w i n d ow pro vi d ed i n OCGA § 4 8 -5 -3 8 0 (b ). See g en eral l y W eb b

, s u p ra

at 1 70 (1 ), (2 ). To h o l d ot herwi s e wo u l d ren d er t h e p ro v i s i o n s of OCGA § 4 8 -5 -3 8 0

(b ) m ean i n g l es s

. Fu rt h erm o r e

, “ m a n d am u s rel ief ap p li es p ro sp ect i v el y o n ly

. It wi l l

n o t li e t o co m

pel th e u n d oi ng o f act s al read y d on e[,] an d t hi s i s s o ev en t h o u g h t h e

act i on t ak en was cl earl y i l l eg al

. ” ( C i t a t io n o m i tt ed .) A t l a n t a In dep en d en t S ch o ol

S ys t em v. La n e

, 2 6 6 Ga. 6 5 7

, 6 6 0 (6 ) (4 6 9 SE2 d 2 2 ) (1 9 9 6 ) (u p h ol di n g d en i al o f

m an d am u s rel i ef t o t ax p ay er w h o s o u g h t t o co m pel t h e rep ay m en t o f i l l eg al l y

al l o c a t ed t ax p ay m en t s ). Th erefo re, i t fo l lo ws t h at t h e t ri al co urt d i d n o t err in

d i s p o s i n g o f t h e m an d am u s cl a i m w h i ch s ou g h t t o co m p el Gl y n n Co u nt y t o refu n d

t h e t ax es i t h ad recei v ed o ut s id e o f t h e t h ree-y ear wi n do w s et fo rt h i n OCGA § 4 8 -5

-

3 8 0 (b ).

Ca s e No

. A1 7

A1 8 4 3 a f f i rmed in p a r t a n d r ever

s ed i n p a r t; Ca se No

. A 1 7

A1 8 4 4

a f f i r med i n p a r t a n d rever

s ed i n p a r t ; a nd Ca s e No

. A1 7A1 8 45 a f f i r med i n p a r t a n d

r ever s ed i n p a r t . Di l l a r d

, C. J., a n d S

el f , J., co ncu r

.

14