J. Matthew and Elizabeth Coleman brought three class actions seeking refunds for property taxes that Glynn County allegedly collected after misapplying a local homestead exemption. The trial court granted the County summary judgment. The Court of Appeals held that the exemption statute required a different calculation for some of the claimed refunds and reversed portions of the judgment, but it rejected claims outside the statutory refund period and claims seeking repayment through equitable or mandamus relief. The court interpreted the local legislation and the general refund statute together, giving effect to the three-year limit on the express waiver of the County’s sovereign immunity. It held that taxpayers had no clear legal right to use mandamus to compel repayment of taxes collected outside that period because mandamus operates prospectively and cannot undo completed acts. The court affirmed in part and reversed in part in all three consolidated appeals.