Jones v. City of Atlanta, 2024 WL 4633416 (Ga., 2024)
Appellant A. Thomas Jones contends that the City of Atlanta (the “City”) imposes unlawful taxes on him and other customers of its Department of Watershed Management (“DWM”) by means of two City ordinances.
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Two key allegations appear material to Appellant’s theory of the tax-versus-fee issue: (1) Appellant’s claim that the revenue generated by the Disputed Charges grossly exceeds the Associated Costs and (2) his claim that the Associated Costs for which the Disputed Charges purportedly compensate the City are in fact satisfied by other direct and indirect cost transfers from DWM to the City’s General Fund. The City disputes these material allegations. Thus, if Appellant’s theory is correct — an issue on which this Court expresses no opinion — Appellant also has the burden of demonstrating that these disputes are not genuine disputes of material fact. A review of the evidence shows that Appellant has failed to do so.
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Appellant alleges that revenue generated from the Disputed Charges grossly exceeds costs. But he has only provided evidence establishing the revenue generated. There is no evidence in the appellate record — none — showing the costs the City incurs associated with DWM’s use of its streets and rights-of-way or its provision of police and fire protection to DWM’s real properties. And since Appellant has not presented evidence concerning these expenses, we cannot determine whether revenue exceeds costs or vice versa. Appellant has accordingly failed to demonstrate that the City’s denial of this allegation is not a genuine dispute of material fact.
