Georgia County’s Method of Funding Fire Departments Challenged in Court

Three Georgia taxpayers have filed a class action lawsuit challenging the way that Walker County is funding its fire and emergency services. Michael Biddle, Jessica Allison, and Waylon Allison filed suit in Seventh District Superior Court claiming that the public safety fee they pay on property they own in Walker County is an illegally imposed tax.

The public safety fee is assessed upon property owners based upon square-footage of structures. According to the suit, the fee does not correspond to a benefit conferred as would a fee for a driver’s license or hunting license. In fact those who do not pay the fee, such as renters and those traveling through the county, get the same benefit as those paying the fee, which makes the fee, in essence, a tax on property.

The Chattanooga Times Free Press quoted the complaint as stating:

“The public safety fee is an illegal tax to fund a core government functions, i.e., firefighting services and emergency management services, including rescue and first responder medical assistance and other related services, rather than a reasonable fee based upon the expected cost to provide fire protection services.”

The Times Free Press also reports that the suit is one of several pending around the state challenging the way Georgia counties fund fire and emergency services. A copy of the complaint is not available but will be posted here if/when it becomes available.