Levetan v. Lanier Worldwide

In Levetan v. Lanier Worldwide, 265 Ga. 323 (454 SE2d 504) (1995) the Court held that sanitation assessments for garbage collection and disposal are not taxes but are services for which a fee is charged. Id. at 324 (2). The Court rejected the trial court's ruling that the county was required to collect the fee through the tax commissioner's office, holding that the county was free, pursuant to its constitutional home rule powers, to require its finance department to collect the assessments. Levetan, supra at 325 (2).