Property owners in unincorporated Chatham County were illegally charged for fire protection for two years, the Georgia Supreme Court ruled Wednesday, and the county must now pay back nearly $27 million.
What happened: Chatham County charged property owners in unincorporated areas a fire protection fee from July 2022 through June 2024. The fee was either a flat $100 per parcel or a charge based on the square footage of buildings. Property owners Damon and Sebrell Smith sued, arguing the charge was actually a tax in disguise.
The ruling: The court agreed unanimously. Under Georgia law, taxes on real property must be based on the property’s value. The county’s charge was based on square footage and flat rates, not value, making it illegal. The justices said it did not matter that the county called it a “fee.” What matters, the court said, is what it actually was, and what it actually was is a tax…