Fulton County v. T-Mobile South, LLC

How courts have described this case

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

• allowing direct appeal from grant of summary judgment in tax refund action
• direct appeal was proper because, although county attorney determined claim was not cognizable, the matter was never submitted to an administrative agency
• letter from county attorney was not a “decision” of an administrative agency
• “Here, those who pay the [911] charge — whether T-Mobile or its customers — receive no benefit not received by the general public, because all members of the public may access the [911] system. As such, the charge is a tax.”

Source: CourtListener parenthetical corpus (CC0).