City of Winder v. Barrow County

Summary

The Court held that determining whether county-road maintenance primarily benefits an unincorporated area requires a totality-of-the-circumstances inquiry rather than a categorical rule based solely on geography or road usage. It further held that, absent agreement, the Services Delivery Strategy Act limits funding for such services to specified sources within a special service district, with property taxes meaning ad valorem property taxes and assessments excluding taxes and fees. Finally, it held that the statutory SDS-dispute proceeding does not authorize adjudication of whether water charges are an illegal tax or whether water-service profits may be transferred to a general fund.