# C o u rt o f

A p p ea ls

o f t h e S t a te o f

G eo rg ia

ATLANTA,_

_ _ __ _ _ __ _ __ _ _ _ _ _ __ _

Th e Co u rt

o f Ap p ea l s h er eb y p a s s es t h e f

o ll owi n g o r der :

A2 1 A0 25 3

. ALBERT E. LOVE et a l

. v . FULTON COUNTY BOARD OF TAX
ASSESSORS et a l

.

In t h i s d i s p u te reg ard i n g ad v al o rem p ro p ert y t ax es , Al b ert E. Lo v e, Greg o ry

L. Fan n , Sr., An th o n y Kri s t i an Vat al aro , Cat h eri n e Rach el Fl o o d

, Pet e Zy s k o ws k i

,

a n d Lyn n Zy s k o ws k i (t h e “ p l ai n t i ffs ”) fi l ed a laws u i t ag ai n st t h e Fu l t o n Co u n t y

Bo ard o f Tax As s es s o rs an d o t h ers

. Th e p l ai n ti ffs al s o fi l ed a m ot i o n s eek in g t o h av e

OCGA § 1 0 -9 -1 0

, wh i ch p ro v id es an ex em p t i o n fo r p ro p ert y t ax es fo r t he Geo rg i a

Wo r l d Co n g res s Cen t er Au th ori t y , d ecl ared u n co n s ti t ut i o n al

. Th e Geo rg i a W orl d

Co n g res s Cen t er Au t h o ri t y wa s p e r m i t t ed to i n t erv en e i n t he cas e. Th e d efen d an t s

m o ved t o d i s m i s s t he l aws u i t fo r fai l u re t o s t at e a cl ai m u p o n wh i ch rel ief co u l d b e

g ran t ed u n d er OCGA § 9 -1 1 -1 2 (b ) (6 ), an d t he t ri al co urt g ran t e d t h e m o t i o n an d

al s o d is m i s s ed sev eral ot h er p en d i n g m ot i o n s as m o o t

, i n cl u d i n g t h e p l ai n t i ffs ’

m o ti o n t o h av e OCGA § 10 -9 -1 0 d ecl ared u n co n s t it u ti o n al

. O n ap p eal

, we affi rm ed

i n p art an d rev ers ed i n p art

, an d s p eci fi cal l y we rev ers ed t he di s m i s s al o f t h e m o t i o n

t o hav e OCGA § 1 0 -9 -1 0 d ecl ared u n co n s t i t u t io n al as m o o t. Lo ve v. Fu l to n Co u n t y

Bd

. o f Ta x As s es s o r

s , 3 4 8 Ga. Ap p

. 3 0 9

, 3 2 1 (5 ) (8 2 1 SE2 d 5 75 ) (2 0 1 8 ). Up o n

r e m an d

, t h e t ri al co u rt en t ered an o rd er wh i ch

, am o n g o t h er t h in g s , decl i n ed to

d ecl are OCGA § 1 0-9 -1 0 un co n s t i t u t i on al an d d i sm i s s ed th e cas e. Th e p l ai n t i ffs

ap p eal

, arg u i n g , am o n g o t h er t hi n g s , t h at t h e t ri al co u rt erred by d ecl i n i n g t o d ecl are

t h e s t at u t e u n co ns t it u t i o n al

. Th e Su p rem e Co u rt h as ex cl u s i v e ap p el l at e ju ri s di ct i o n i n “ al l cas es i n wh i ch

t h e co n s t i t u t io nal i t y o f a l aw, o rd i n an ce, o r co n st i tu t i o n al p ro v i s i o n h as b een d rawn

i n q u es t i o n .” Ga. Co n s t

. o f 19 8 3

, Art

. VI

, S e c

. VI, Par. II (1 ); s ee al s o Za r a t eOctober 07, 2020Ma r t i n ez v. Ech emen d i a , 2 9 9 G a. 3 0 1

, 3 0 4 (2 ) (7 8 8 SE2 d 4 0 5 ) (2 0 1 6 ). Co n s eq u en t l y ,

g i v en t h e p lai n t i ffs ’ arg u m en t t hat t h e t ri al co u rt erred b y d ecl i ni n g t o d ecl are OCGA

§ 1 0 -9 -1 0 u nco n s ti t u t i o n al

, i t ap p ears t h at ju ri s di c t i o n o v er t h i s ap peal l i es i n t h e

Su p rem e Co urt

, ev en i f t h e ap p eal m ay ul t im at el y b e res o l v ed on o t h er g ro u n d s

. See

Ha r ri s o n v. W

i g i n g to n , 2 6 9 Ga. 3 88

, 3 8 8 (4 9 7 SE2 d 5 68 ) (1 9 9 8 ) (“ If a co n s t i t u t i o n al

q u es ti o n i s rai s ed an d ru l ed on b el o w, [t h e Su p rem e] [C] o u rt h as ex cl u s i v e ap p el l at e ju ri s d i ct i o n , an d t h is i s t ru e, al t h o ug h u p o n a co n si d erat io n o f t he en t i re cas e, [t h e

Su p rem e] [C] o u rt d et erm i n es t h at a d eci s i on u p o n su ch co n s ti t ut i o n al q u es ti o n s i s n ot

n e ces sary t o a p ro p er s ol u t i o n o f t h e cas e, an d m ak es n o d eci s io n t h ereo n

. ” )
(p u n ct u at i o n o m i t t ed ). As t h e Su p rem e Co u rt h as t h e u l t i m at e res p o n s i b i l i t y fo r

d et erm i n i n g ap p el l at e j u ri s d i ct i o n , see S a xt o n v. Co a s t al D i a l

ys i s & Med

. Cl i n i c , 2 6 7

Ga. 1 7 7, 1 7 8 ( 4 7 6 SE2 d 5 87 ) (1 9 9 6), th i s cas e i s hereb y TRANSFERRED t o t h e

Su p rem e Co u rt

.

C o u r t o f A p p e a l s o f t h e S t a t e o

f G e o r g ia

C le r k ’ s O f f i c e
, A t la n t a
,

_

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ I c e r ti f y t h a t t h e a b o v e i s a tr u e e x t r a c t f r o m

t h e m i n u t e s o

f t h e C o u r t o

f A p p e a l s o f G e o r g i a

. W i tn e s s m y s i g n a t u r e a n d t h e s e a l o

f s a i d c o u r t

h e r e t o a f f i x e d t h e d a y a n d y e a r l a s t a b o v e w r i t t e n

.

, C l e r k

. 10/07/2020