City of Atlanta v. Barnes

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• taxpayer brought action for tax refund by participating as a plaintiff in a class action
• sovereign immunity waived where tax refund statute provided right of action against \the governing authority of the county or municipality \
• ‘When a statute provides the right to bring an action for a tax refund against a governmental body, that statute provides an express waiver of immunity and establishes the extent of the waiver (the amount of the refund).”
• “When a statute provides the right to bring an action for a tax refund against a governmental body, that statute provides an express waiver of immunity and establishes the extent of the waiver (the amount of the refund) . . . .”

Source: CourtListener parenthetical corpus (CC0).