Love v. Fulton County Board of Tax Assessors

Summary

The Supreme Court of Georgia affirmed dismissal of the taxpayers’ fourth amended petition. It held that the trial court properly applied the failure-to-state-a-claim standard, could consider the petition’s attached exhibits, and could dismiss claims sua sponte when the pleadings showed no legal basis for relief. The court concluded that the Board investigated StadCo’s interest, did not grossly abuse its discretion, and that the later license agreement did not materially alter the previously considered arrangements. The court also held that the declaratory and constitutional claims failed as pleaded and that the tax-refund claim was not properly before the court because the proposed defendants had not been added.