Court Opinion

ID: 9855151
Source: CourtListenerOpinion
Date Created: 2023-09-24 06:20:19.327786+00
Date Added: 2024-06-11T09:23:42.261117
License: Public Domain

Carley, Justice,
concurring.
Divisions 1 and 2 of the majority opinion hold that appellant has no standing to seek a refund of taxes that it previously paid the State pursuant to former OCGA § 3-4-60. I concur fully in those divisions and in the judgment of affirmance based upon the procedural bar of appellant’s lack of standing. Since appellant has no standing to seek a refund, I would not reach the merits of appellant’s entitlement to recover a refund which the majority addresses in Divs. 3, 4, 5, 6 and 7 of its opinion. I would note, however, that, for the reasons set forth in my dissent in Reich v. Collins, 263 Ga. 602 (437 SE2d 320) (1993), I believe that the majority erroneously holds in those divisions that appellant would be barred from recovering a refund for its failure to have pursued the predeprivation remedies that are available to a Georgia taxpayer.
I am authorized to state that Justice Sears-Collins joins in this opinion.