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 analysis rather than a rule based solely on geography or road usage. It further held that, absent agreement, the Services Delivery Strategy Act limits funding sources for such services to the specified categories and that the statutory proceeding cannot decide whether water charges are an illegal tax or whether water-service profits may be transferred to a general fund. The court reversed the Court of Appeals' judgment and remanded for further proceedings, including dismissal of the illegal-tax and profit-transfer claim.