Homewood Associates Inc. v. Unified Government of Athens-Clarke County

Summary

The Court affirmed summary judgment for Athens-Clarke County, holding that the stormwater utility charge is a fee rather than a tax and therefore is not subject to Georgia’s taxation-uniformity requirement. The Court also rejected the appellants’ federal and state takings claims, applying only the federal Takings Clause because the appellants did not develop a distinct state constitutional argument. Finally, the Court concluded that the trial court did not improperly resolve factual disputes, weigh expert credibility, or rely on evidence it had expressly disclaimed. A concurrence expressed concerns about the historical treatment of tax-related charges and suggested that similar charges might instead be analyzed as taxes that could be structured to satisfy uniformity requirements.