Court Opinion

ID: 9609734
Source: CourtListenerOpinion
Date Created: 2023-08-22 03:30:46.749477+00
Date Added: 2024-06-11T18:02:52.050661
License: Public Domain

Hill, Justice,
concurring specially.
I concur in the judgment of the court but I am unable to concur in Division 2 of the court’s opinion.
In my view, the 1975 Act, Ga. L. 1975, p. 774, Code Ch. 92-39A, remedying an injustice to taxpayers, is a remedial Act which should be given retroactive application. A city has no vested or constitutional right to retain taxes illegally collected.
The case of Eibel v. Forrester, 194 Ga. 439 (22 SE2d 96), is distinguishable. The Act considered in Eibel was a comprehensive revision of tax administration laws. Pursuant to that 1938 revision, Mr. Eibel sued for refund of taxes paid in 1928 and ’29. The section of the 1938 Act he relied upon was general in nature.
Conversely, the 1975 Act here in issue deals only with refunds. It begins by saying: "Each county and municipal corporation of this State is hereby authorized to refund... ” As I read it, this Act would authorize such refunds to be made on and after July 1,1975, of taxes paid during the preceding year. Code § 92-3902A.
However, even under this interpretation of the 1975 Act, prior to filing suit for refund a taxpayer would be required to file a claim for refund pursuant to the Act within one year of payment. This suit was filed even prior to passage of the Act. Having filed no such claim for refund prior to filing this suit, the 1975 Act is not available to the taxpayers in this case.
Therefore, while I am unable to agree with Division 2 of the court’s opinion, I concur in the judgment of the court.
I am authorized to state that Justice Hall concurs in this special concurrence.