Adam Rice Et Alv.Fulton County Et Al
Fulton County taxpayers brought a proposed class action against the county and its municipalities, alleging that officials used an unlawful method to assess property taxes on homes sold in 2015. The trial court denied class certification, finding that the proposed class lacked commonality and predominance. The Court of Appeals of Georgia reversed. It held that the alleged use of a common assessment method presented issues capable of class-wide resolution and that the taxpayers had shown predominance because the legality of the method, rather than individualized circumstances alone, drove the claims. The court concluded that the trial court abused its discretion in denying certification and reversed the order.
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