IN THE SUPERIOR COURT OF FULTON COUNTY STATE OF GEORGIA IN THE MATTER OF: 2017 TAX DIGEST FOR FULTON COUNTY, GEORGIA Civil Action No. 2017CV297039 FULTON COUNTY SCHOOL DISTRICT'S MOTION TO INTERVENE COMES NOW, Fulton County School District, (the “District”) a political subdivision of the State of Georgia under the management of the Fulton County Board of Education, and pursuant to O.C.G.A. § 48-5-310 and O.C.G.A. § 9-11-24, herein moves this Court to allow it to intervene in the above-referenced civil action wherein Fulton County seeks an Order authorizing the immediate and temporary collection of taxes for the year 2017. In support of this Motion, the District submits its supporting Memorandum of Law and the attachments thereto, which have been filed contemporaneously with this Motion. In its Memorandum of Law, the District specifies the relief to be sought though its intervention. This 26 th day of October, 2017. /s/ Charles T. Huddleston Charles T. Huddleston Georgia Bar No. 373975 Attorneys for Fulton County School District NELSON MULLINS RILEY & SCARBOROUGH LLP 201 17 th Street NW, Suite 1700 Atlanta, GA 30363 (404) 322-6268
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IN THE SUPERIOR COURT OF FULTON COUNTY
STATE OF GEORGIA
IN THE MATTER OF:
2017 TAX DIGEST FOR
FULTON COUNTY, GEORGIA
Civil Action No. 2017CV297039
FULTON COUNTY SCHOOL DISTRICT'S
MOTION TO INTERVENE
COMES NOW, Fulton County School District, (the “District”) a political subdivision
of the State of Georgia under the management of the Fulton County Board of Education, and
pursuant to O.C.G.A. § 48-5-310 and O.C.G.A. § 9-11-24, herein moves this Court to allow
it to intervene in the above-referenced civil action wherein Fulton County seeks an Order
authorizing the immediate and temporary collection of taxes for the year 2017. In support of
this Motion, the District submits its supporting Memorandum of Law and the attachments
thereto, which have been filed contemporaneously with this Motion. In its Memorandum of
Law, the District specifies the relief to be sought though its intervention.
This 26th day of October, 2017.
/s/ Charles T. Huddleston Charles T. Huddleston Georgia Bar No. 373975
Attorneys for Fulton County School District
NELSON MULLINS RILEY & SCARBOROUGH LLP 201 17th Street NW, Suite 1700
Atlanta, GA 30363
(404) 322-6268
IN THE SUPERIOR COURT OF FULTON COUNTY
STATE OF GEORGIA
IN THE MATTER OF:
2017 TAX DIGEST FOR
FULTON COUNTY, GEORGIA
Civil Action No. 2017CV297039
FULTON COUNTY SCHOOL DISTRICT'S MEMORANDUM OF LAW IN SUPPORT
OF ITS MOTION TO INTERVENE
COMES NOW, the Fulton County School District (the “District”), a political
subdivision of the State of Georgia lying in Fulton County, Georgia, ("Fulton County" or the
"County") outside of the City of Atlanta, and in support of its Motion to Intervene pursuant
to O.C.G.A. § 48-5-310, shows this Court why it should be allowed to become a party to the
above referenced civil action wherein Fulton County seeks an Order authorizing the
immediate and temporary collection of taxes for the year 2017.
1.
Pursuant to Art. 8, § 5, ¶ 1 of the Georgia Constitution, the District encompasses the
geographic lines of Fulton County, State of Georgia, outside of the City of Atlanta and is under
the management and control of the Fulton County Board of Education pursuant to Art. 8, § 5, ¶ 2
of the Georgia Constitution.
2.
Fulton County is authorized under the laws of the State of Georgia to levy and collect ad
valorem taxes upon all property located within its jurisdiction. The Fulton County Board of Tax
Assessors whose creation is authorized by statute and whose members are appointed by the
Fulton County Board of Commissioners has assessed the value of all real and personal property
located in the County for ad valorem tax purposes. The Fulton County Board of Tax
Assessorsprovides these assessed values and exemptions (the digest) to the Fulton County Tax
Commissioner for submission to the State.
3.
Pursuant to O.C.G.A. § 48-5-404 and Art. 8, § 6, ¶ 1 of the Georgia Constitution, the
Fulton County Board of Education is authorized by law to support and maintain the public
schools by levy of ad valorem taxes at the rate fixed by law upon all taxable property within the
limits of Fulton County, and outside of the City of Atlanta.
4.
Pursuant to O.C.G.A. § 48-5-404, the Fulton County Tax Commissioner bills and collects
taxes for the District and pays those taxes directly to the Fulton County Board of Education.
5.
The Fulton County Board of Tax Assessors has assessed the value of all real and personal
property located in Fulton County for ad valorem tax purposes. The Fulton County Board of Tax
Assessors provides these assessed values and exemptions (the Digest) to the Fulton County Tax
Commissioner for submission to the Commissioner of the Department of Revenue.
6.
Fulton County's Petition states at Paragraph 8 that "[t]he Tax Commissioner submitted
the 2017 Tax Digest to the State Revenue Commissioner on October 13, 2017," and attaches
the affidavit of Arthur Ferdinand, its Tax Commissioner.
7.
Fulton County's Petition states at Paragraph 8 that "[a]s of the date of this Petition, the
Revenue Commissioner has not conditionally approved the Tax Digest for billing purposes."
8.
Fulton County's Petition states at Paragraph 9 that "[t]he Tax Commissioner is currently
unable to print and forward tax bills for Fulton County, or those municipalities, boards of
education, independent school systems and community improvement districts for which he
collects to be sent by a date that will allow the tax payments to be received with tax year 2017"
and attaches the affidavit of Arthur Ferdinand, its Tax Commissioner.
9.
Fulton County's Petition states at Paragraph 4 that "[t]he Tax Commissioner bills
and collects taxes for Fulton County, Georgia, the State of Georgia, the Cities of Atlanta,
Chattahoochee Hills, Johns Creek, Mountain Park, Sandy Springs, and South Fulton, the
Fulton County Board of Education, the City of Atlanta Independent School System, and
the community improvement districts within Fulton County."
10.
Out of an abundance of caution, the District seeks to intervene in this action in
order to protect its interest in the collection of its taxes and to make clear that all ad
valorem taxes on property in Fulton County outside of the City of Atlanta, which is
assessed under the 2017 Fulton County Tax Digest, is subject to any order which this
Court shall issue pursuant to O.C.G.A. § 48-5-310 allowing Fulton County to undertake
immediate, temporary collection of the County's taxes, pending approval of the 2017
Fulton County Tax Digest and the resolution of appeals of 2017 tax assessments.
11.
State law provides a method whereby this Court may order an immediate, temporary
collection of taxes pending approval of the 2017 Tax Digest and the resolution of appeals of
2017 tax assessment for the County. See O.C.G.A. § 48-5-310. Pursuant to O.C.G.A. § 48-5-
310(j), the methods, procedures and conditions for the temporary collection and enforcement of
taxes for municipalities are under the same terms and conditions as that for counties.
12.
Because Fulton County collects the taxes for the District, the District will not be able
to: (a) pay the District's debts as they mature; (b) pay appropriate salaries of employees, and
other persons entitled to receive either compensation by or funds from the District as provided
by law; (c) maintain an orderly and normal function of the District's affairs; (d) maintain an
adequate, proper, or desirable credit rating either to maintain or affect existing or future interest
rates on bonded indebtedness or indebtedness on loans incurred or obligated by the District's
authority; or (e) avoid by practical means the suffering of immediate and irreparable injury, loss,
damage, or any other significant matter, unless the Court authorized the immediate, temporary
collection of the 2017 ad valorem taxes by the County. See attached Exhibit A, Affidavit of
Robert Morales.
13.
The District should be allowed to intervene in this case because its interest in the
subject matter of the action, the collection of ad valorem taxes, is so great that unless the
disposition of the action includes a clear directive that the temporary collection order applies
to the District, such an outcome may as a practical matter impair or impede the District's
ability to protect that interest. Pursuant to O.C.G.A. § 9-1124(a)(2), the District has a
statutory right to intervene in that circumstance.
14.
The District should be allowed to intervene in this case because the matters in which
the District has an interest set forth questions of law which are common to, if not virtually
identical to, the main claim in this action. The District is prepared to go forward with this
proceeding at any hearing which may be conducted by the Court and therefore the
intervention of the District will not delay the adjudication of the rights of the original parties
to this action. See O.C.G.A. § 9-1 I -24(b)(2).
15.
WHEREFORE: having come forward and moved to intervene in this proceeding
and for the reasons set forth herein above, the District respectfully requests:
(a) That the District be allowed to intervene and be made a co-petitioner;
(b) That the Court order immediate and temporary taxes for the Fulton County School
District, for which the Fulton Tax Commissioner collects taxes, be collected pursuant
to O.C.G.A. § 48-5-310 and § 48-5-404 on the basis of the 2017 tax year; provided,
however, for any property which is on appeal, the tax bill shall be issued based on the
value set forth in O.C.G.A. § 48-5-311(e)(6)(D)(iii), at the millage rate established by
the governing body for the 2017 tax year;
(c) That the District be granted such other and further relief deemed just and
proper by this Court.
This 26th day of October, 2017.
/s/ Charles T. Huddleston Charles T. Huddleston Georgia Bar No. 373975
Attorneys for Fulton County School District
NELSON MULLINS RILEY & SCARBOROUGH LLP 201 17th Street NW, Suite 1700
Atlanta, GA 30363
(404) 322-6268
EXHIBIT A
AFFIDAVIT OF ROBERT MORALES
See attached.
CERTIFICATE OF SERVICE
This is to certify that I have on this day served counsel for the opposing parties in the
foregoing matter with a copy of FULTON COUNTY SCHOOL DISTRICT'S MOTION TO
INTERVENE, THE MEMORANDUM OF LAW IN SUPPORT OF ITS MOTION TO
INTERVENE, AND THE AFFIDAVIT OF ROBERT MORALES by depositing same in the
United States Mail with adequate postage thereon addressed as follows and by electronic filing