City of Atlanta v. Hilltop Apartments, Inc.
City of Atlanta v. Hilltop Apartments, Inc.
Opinion of the Court
In the view we take of this case, it is unnecessary to decide whether or not the court orders upon which the case is in part based, are such as contemplated by the 1959 act (Ga. L. 1959, p. 157), under which this action is brought. The petition alleges that, because of court orders, there has been activated that portion of the 1959 act, found in section 2, which reads as follows: “then all power conferred upon any such municipal corporation by this Act shall immediately terminate and cease to be effective and no such municipal corporation shall
If it be contended that the repealing clause of the 1959 act eliminated authority to collect these taxes which were levied under prior law, we think there are two complete replies thereto, to wit: (1) the same law that authorized the levy also authorized the collection, and any repeal would not take away that power; and (2) the 1960 amendment (Ga. L. 1960, p. 147) provides that, notwithstanding anything to the contrary in the 1959 act as amended, such municipal corporations “shall have power to and may levy and collect any tax, the lien of which attached prior to” the admission of colored children to white schools. Nor are we concerned with an act of 1961 (Ga. L. 1961, pp. 35, 38) which repeals the amended 1959 act. As pointed out above, the levying of the tax under a valid law is enough to authorize its collection.
For the foregoing reasons, the petition alleges no cause of action, and it was error to overrule the general demurrer thereto.
Judgment reversed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.