SPCV23-00211-WA

e-Filed in Office
Tammie Mosley
Clerk of Superior Court
IN THE SUPERIOR COURT OF CHATHAM COUNTY Chatham County
STATE OF GEORGIA Date: 2/21/2023 3:07 PM
Reviewer: MS

DAMON L. AND SEBRELL E. )

SMITH )
)
) SPCV23-00211-WA
Plaintiffs, ) CIVIL ACTION NO. ____________________
)
v. )
)
CHATHAM COUNTY )
)
)
Defendant. )

NAMED PLAINTIFFS’ VERIFIED CLASS ACTION COMPLAINT

COMES NOW Plaintiffs Damon L. and Sebrell E. Smith (“Named Plaintiffs”) and make

and file this Verified Complaint on behalf of themselves and prospective class members for refund

and prejudgment interest pursuant to O.C.G.A. § 48-5-380 (the “Refund Statute”) to recover illegal

taxes levied and collected and for attorneys’ fees and costs under O.C.G.A. § 13-6-11, and other

relief and representing to the Court as follows:

INTRODUCTION
1.
This is a class action for refund under the Refund Statute for illegal taxes levied and

collected under the Chatham County Ordinance, Article XII, Fire Protection Service Fee (the “Fire

Fee Ordinance”). The so-called “fire fee” is an illegal tax levied and collected on Named Plaintiffs

and the prospective class members in violation of Georgia law.

IDENTIFICATION OF THE PARTIES, JURISDICTION and VENUE

2.
As of January 1, of each year from 2022 through 2023 Named Plaintiffs owned real estate

located at 9104 Ferguson Avenue, Savannah, Georgia 31406 (the “Subject Property”).
 3.

Defendant Chatham County, Georgia (the “County” or the “Defendant”) is a political

subdivision of the State of Georgia and the entity to which Named Plaintiffs and all others similarly

situated paid illegally and erroneously assessed taxes and from whom refunds of such taxes are

sought. Defendant may be served by delivering a copy of the Summons and Complaint to the

County Commissioners of Chatham County.

4.

Jurisdiction and venue are proper in this Court.

FACTUAL BACKGROUND

Overview

5.

Named Plaintiff realleges and incorporates the allegations set forth in paragraphs 1-4 as if

set forth herein verbatim.

6.

On or about November 4, 2022 Named Plaintiffs received an invoice from the County for

a Fire Subscription Fee (the “Fire Fee”) in the amount of $400 pursuant to the Fire Fee Ordinance.

A true and correct copy of the invoice is attached hereto as Exhibit (“Ex.”) “A”.

7.

The $400 fee assessed to Named Plaintiffs covers fire services for the County’s fiscal year

from July 2022 to June 2023.

8.

Named Plaintiffs paid the “Fire Subscription Fee” on or about November 16, 2022 via their

American Express credit card. A true and correct copy of the American Express statement

2
indicating payment is attached hereto as Exhibit “B”.

The Fire Fee Ordinance

9.

On or about May 13, 2022 the Fire Fee Ordinance became effective in the County. A true

and copy of the Fire Fee Ordinance is attached as Exhibit “C”.

10.

According to the Fire Fee Ordinance, its purpose is “the establishment and set up of the

Fire Protection Service Enterprise Fund and assessment of a Fire Protection Service Fee” (i.e., the

“Fire Fee”). Id. at Preamble.

11.

The Fire Fee Ordinance provides that “[a]ll properties within the Fire Service Area are

subject to an annual [Fire Fee] assessment effective July 1, 2022, to be billed in advance.” Id. at

§21-1204(1).

12.

The “Fire Service Area” is defined as “the special service district within unincorporated

Chatham County where fire protection services are provided by Southside Communities Fire

Protection Inc., d/b/a Chatham Emergency Services Inc. or ‘CES,’ as defined in the Service

Delivery Strategy.” Id. at §21-1202(6).

13.

The County Manager, who has the responsibility to administer the Fire Fee, “shall

recommend [Fire Fee] rates to the Board of Commissioners for Properties within the Fire Service

Area. The recommendation will apportion the cost of delivering fire protection services in a fair

and equitable manner based on the characteristics of the property including but not limited to

3
square footage of structures, number of dwelling units, as well as the size of the lot or undeveloped

land.” Id. at §21-1203(1) and §21-1205(2).

14.

Pursuant to the Fire Fee Ordinance, “[t]he County may consider factors when establishing

fees or rates, including the land use, building square footage, parcel acreage, and/or other pertinent

items.” Id. at §21-1205(3).

15.

The Fire Fee Ordinance provides that the Fire Fee “shall be based upon a combination of

a flat fee for the land and a variable rate for the square footage of all structures based on the most

recent Digest approved by the Board of Assessors, including mobile homes and ancillary structures

outlined in §21-1213.” Id. at §21-1205(5).

16.

The flat fee charged in the Fire Fee for all land is $100. Id. at §21-1205(5)(a).

17.

Accordingly, a parcel of property consisting of hundreds or thousands of acres is charged

the same $100 flat fee as a parcel of property containing one acre.

18.

The Fire Fee Ordinance includes a chart setting forth amounts to be included in the Fire

Fee, in addition to the flat fee for land, based on the square footage of a structure. Id. at §21-

1205(5)(b). There are eleven (11) square footage categories ranging from 0.0001 square foot to

50,000 and greater square feet.

19.

For example, if a structure has a square footage between 0.0001 and 499.99, there will be

4
a $75 charge included in the Fire Fee. Id. If a structure contains 50,000 square feet or more, there

will be a $10,000 charge included in the Fire Fee. Id. The Fire Fee Ordinance places a fee amount

cap of $10,000 for structures containing 50,000 square feet or more.

20.

Therefore, a large commercial warehouse, store, or residential apartment building

consisting of more than, for example 100,000 square feet, is charged the same variable rate based

on square footage as a building with 50,000 square feet.

21.

In addition to the main structure on a property, the Fire Fee Ordinance contains a list of

approximately 100 ancillary structures whose square footage will also be calculated and included

in the Fire Fee. Id. at §21-1213.

22.

No public or private property is exempt from the Fire Fee. Id. at §21-1206(1). However,

if the structure is a church or a school, a 50% billing discount will be applied. Id. at §21-1205(5).

23.

Under the Fire Fee Ordinance, “[t]he property owner or account holder, as identified from

County Tax Assessor parcel GIS database information, tax Digest and other public records of

Chatham County, shall be obligated to pay” the Fire Fee. Id. at §21-1208(1). Starting on July 1,

2023, the property owner on July 1 every year must pay the Fire Fee. Id. at §21-1208(1)(b).

24.

If a property owner fails to pay the Fire Fee, the Fire Fee Ordinance provides that the Fire

Fee “shall be collected by any means allowed under law, including but not limited to filing suit to

collect on an unpaid account and by using all methods allowed by Georgia law to collect on any

5
judgment obtained thereby, including enforcement of any lien resulting from any such judgment.”

Id. at §21-1208(a).

25.

If the Fire Fee is not paid by the due date on the bill each year delinquency penalties will

be assessed against the property owner as provided for in the Fire Fee Ordinance. Id. at §21-

1208(2)(b).

26.

According to the Fire Fee Ordinance, “[a] late charge penalty of the greater of $25 or ten

percent (10%) of the amount due shall be assessed against” the property owner for the unpaid

balance of the Fire Fee. Id. at §21-1208(2)(c). Additionally, the Fire Fee Ordinance provides that

“the County shall assess all costs of collection, including attorney’s fees and court costs, against

the property owner.” Id.

27.

The Fire Fee Ordinance also states that “[v]iolation of this ordinance shall be punishable

by a fine of up to $500 or up to 50 hours of community service per day of violation or both.” Id.

at §21-1212(3).

The Fire Fee is a Tax Not a Fee

28.

It is the substance of the Fire Fee that is controlling, not the nomenclature selected by the

County for the charge that determines when the charge is a fee or a tax. See McLeod, et al. v.

Columbia County, 278 Ga. 242, 244, 599 S.E.2d 152, 154 (2004).

29.

The Fire Fee is mandatory.

6
 30.

The Fire Fee is a mechanism the County is using to raise general revenue for fire protection

services based on the payer’s ability to pay. That is, the payer’s ownership of property.

31.

The Fire Fee is assessed by the County without regard to direct benefits that may inure to

the Subject Property or Named Plaintiffs or to the prospective class members or the properties of

the prospective class members.

32.

The Fire Fee is not assessed in a manner whereby the payment is based upon the Subject

Property’s contribution or the contribution of the prospective class member’s property to the

problem. That is, a property owner may pay the Fire Fee year after year and never utilize the fire

protection services.

33.

The Fire Fee is not calculated in a manner whereby Named Plaintiffs or the prospective

class members are reasonably paying for services rendered or to be rendered. For example, a large

tract of timber containing hundreds of acres is assessed the same flat fee of $100 as the half acre

of land with no trees, without any consideration to the disproportionate costs in fighting fires on

different parcels.

34.

Payment of the Fire Fee by Named Plaintiffs and the prospective class members does not

result in a special benefit to the payer different from those to whom the Fire Fee does not apply,

such as a motorist who does not own property in the County but nonetheless summons the fire

protection services when their car catches on fire while driving through the County.

7
 35.

The Fire Fee is an illegal tax, rather than a reasonable fee based upon the expected cost to

provide fire protection services for the Subject Property and the properties of the prospective class

members.

Refunds For Illegally Assessed and Collected Taxes

36.

All taxes shall be levied and collected under general laws and for public purposes

only…[A]ll taxation shall be uniform upon the same class of subjects within the territorial limits

of the authority levying the tax.” Ga. Const. Art. 7, § 1, ¶ III.

37.

The inherent power to tax belongs to the General Assembly – not to the County.

38.

The County “can only exercise the power of taxation as conferred upon it either directly

by the Constitution or by the General Assembly when authorized by the Constitution…If there is

any doubt as to the power of the [C]ounty to tax in a particular instance, it must be resolved in the

negative.” DeKalb Co. v. Brown Builders, 227 Ga. 777, 778, 183 S.E.2d 367, 369 (1971) (internal

citations omitted).

39.

The Fire Fee is assessed and collected from Named Plaintiffs and the prospective class

members based on the ownership of property. See Fire Fee Ordinance §21-1215(1) (“All

Properties within the Fire Service Area are subject to an annual Fire Protection Service Fee

assessment…”); §21-1218(1) (“The property owner or account holder, as identified from County

Tax Assessor parcel GIS database information, tax Digest and other public records of Chatham

8
County, shall be obligated to pay the applicable fire protection fee charge.”).

40.

The Fire Fee is based on a flat fee for the land and a variable rate for the square footage of

all structures. Id. at §21-1215(5).

41.

Under the Georgia Constitution and Georgia law, taxation of property is required to be ad

valorem. That is, property must be assessed based upon the value of the property not based upon

a flat fee for the land and a variable rate for the square footage of all structures. See Hutchins, et

la. v. Howard, et al., 211 Ga. 830, 89 S.E. 2d 183, 186 (1955) (“Taxation on all real and tangible

personal property subject to be taxed is required to be ad valorem – that is, according to value, and

the requirement in the Constitution that the rule of taxation shall be uniform, means that all kinds

of property of the same class not absolutely exempt must be taxed alike, by the same standard of

valuation, equally with other taxable property of the same class, and coextensively with the

territory to which it applies; meaning the territory from which the given tax, as a whole, is to be

drawn.”).

42.

Therefore, the Fire Fee is an illegal tax not authorized by the Georgia Constitution or by

Georgia law and Named Plaintiffs and the prospective class members are entitled to refunds for

the illegally assessed and collected taxes under the Refund Statute.

43.

The refund due to Named Plaintiff under the Refund Statute is $400.00 plus prejudgment

interest.

9
 CLASS ACTION ALLEGATIONS
44.

Named Plaintiffs reallege and incorporate the allegations set forth in paragraphs 1-43 as if

set forth herein verbatim.

45.

This action is brought by Named Plaintiffs as a class action, on their own behalf and on

behalf of all prospective class members, under the provisions of O.C.G.A. § 9-11-23 for damages,

and relief incident and subordinate thereto, including attorney’s fees and costs.

46.

Named Plaintiffs seeks certification of one (1) class (hereinafter the “Refund Class”): All

property owners similarly situated who, like Named Plaintiffs, were assessed and paid the Fire Fee

to the County from July 1, 2022 to present.

47.

The Refund Class so described is comprised of numerous members seeking the following

relief for each year at issue: (a) refunds of all Fire Fees paid to the County based on the levying

and collecting an illegal tax in violation of the Constitution of the State of Georgia and Georgia

law and (b) prejudgment interest.

48.

The members of the Refund Class are so numerous that joinder of individual members

herein is impracticable.

49.

There are common questions of law and fact in the action that relate to and affect the rights

of members of the Refund Class and the relief sought is common to the members of the Refund

Class.

10
 50.

The claims of Named Plaintiffs, as set forth herein, who are representatives of class

members, are typical of the claims of the members of the Refund Class, in that the claims of all

members of the Refund Class, including Named Plaintiffs, depend on the showing of the acts

and/or omissions of the County or its agents or instrumentalities giving rise to the right of Named

Plaintiffs to the relief sought herein. There is no conflict as between Named Plaintiffs and class

members with respect to this action, or with respect to the claims for relief herein set forth.

51.

This action is properly maintained as a class action pursuant to O.C.G.A. § 9-11-

23(b)(1)(A) because the prosecution of separate actions by individual class members would create

a risk of inconsistent or varying adjudications with respect to individual class members which

would establish incompatible standards of conduct for any party opposing the class.

52.

This action is properly maintained as a class action pursuant to O.C.G.A. § 9-11-

23(b)(1)(B) in that prosecution of separate actions by individual class members would create a risk

of adjudications with respect to individual members of the class that would as a practical matter

be dispositive of the interest of the other members not parties to the adjudications or substantially

impair or impede their ability to protect their interests.

53.

This action is properly maintained as a class action pursuant to O.C.G.A. § 9-11-23(b)(2)

as Defendant acted or refused to act on grounds applicable to class members making declaratory

relief appropriate.

11
 54.

This action is properly maintained as a class action pursuant to O.C.G.A. § 9-11-23(b)(3)

inasmuch as the questions of law and fact common to the class predominate over any questions

affecting only individual members, and a class action is superior to other available methods for the

fair and efficient adjudication of the controversy.

55.

Named Plaintiffs are the representative party for the Refund Class, and are able to, and

will, fairly and adequately protect the interests of class members. Manly Shipley, LLP, the firm

representing Named Plaintiffs, is experienced in class action litigation and has successfully

represented claimants in other class litigation. Of the attorneys designated as counsel for Named

Plaintiffs, those undersigned attorneys will actively conduct and be responsible for Named

Plaintiffs’ case herein as well as the case of all other class members.

COUNT II - REFUND UNDER O.C.G.A. § 48-5-380

56.

Named Plaintiffs reallege and incorporate the allegations set forth in paragraphs 1-55 as if

set forth herein verbatim.

57.

The County issued bills to Named Plaintiffs and the members of the Refund Class for Fire

Fees which constituted an illegal tax not authorized by the Georgia Constitution or by Georgia law

resulting in the payment of illegally and erroneously assessed taxes and voluntary or involuntary

overpayment of taxes.

12
 58.

Under the Refund Statute (O.C.G.A. § 48-5-380), Named Plaintiffs and the members of

Refund Class are entitled to refunds of all Fire Fees assessed and collected from July 1, 2022 to

present. Accordingly, all illegal taxes levied and collected along with prejudgment interest must

be refunded to Named Plaintiffs and the members of the Refund Class.

COUNT II - DECLARATORY JUDGMENT

59.

Named Plaintiffs reallege and incorporate the allegations set forth in paragraphs 1-58 as if

set forth herein verbatim.

60.

Named Plaintiffs assert this action for declaratory judgment pursuant to O.C.G.A. §9-4-1

et seq.

61.

An actual controversy exists in this matter between Named Plaintiffs and the County with

respect to the County’s assessment and collection of illegal taxes in the form of the Fire Fee.

62.

Named Plaintiffs and the members of the Refund Class are entitled to a declaration that the

Fire Fee is an illegal tax and that all Fire Fees paid be refunded to Named Plaintiffs and the Refund

Class.

COUNT III - INJUNCTION

63.

Named Plaintiffs reallege and incorporate the allegations set forth in paragraphs 1-62 as if

set forth herein verbatim.

13
 64.

The County only has the power to tax as authorized by the Georgia Constitution and the

legislature.

65.

All taxation carried out by the County must be performed in compliance with the Georgia

Constitution and the Georgia state laws.

66.

The County through the Fire Fee is illegally taxing property at a flat fee for the land and a

variable rate for the square footage of all structures rather than taxing at ad valorem as required by

the Georgia Constitution and the Georgia state laws.

67.

Named Plaintiffs and the members of the Refund Class are entitled to an injunction

enjoining the County from the continued assessment and collection of the Fire Fee which is an

illegal tax.

COUNT IV - VIOLATION OF UNIFORMITY REQUIREMENT,

DUE PROCESS AND EQUAL PROTECTION

68.

Named Plaintiffs reallege and incorporate the allegations set forth in paragraphs 1-67 as if

set forth herein verbatim.

69.

The County has levied and collected illegal taxes under the Fire Fee Ordinance from

Named Plaintiffs and members of the Refund Class in violation of the constitutional and statutory

requirements of uniformity and equalization.

14
 70.

“All taxes shall be levied and collected under general laws and for public purposes

only…[A]ll taxation shall be uniform upon the same class of subjects within the territorial limits

of the authority levying the tax.” Ga. Const. Art. 7, § 1, ¶ III.

71.

The County has violated the constitutional and statutory rights of Named Plaintiffs and the

members of the Refund Class in violation of the due process and equal protection clauses of Article

I, Section I, Paragraph I of the Constitution of the State of Georgia.

72.

Named Plaintiffs and the members of the Refund Class are entitled to a refund of all illegal

taxes paid, whether voluntary or involuntary paid, and that were illegally and erroneously levied

and collected in violation of the due process and equal protection clauses of the Constitution of the

State of Georgia.

73.

Accordingly, all illegal taxes collected under the Fire Fee Ordinance must be refunded to

Named Plaintiffs and the members of the Refund Class along with prejudgment interest.

COUNT V - ATTORNEY’S FEES FOR BAD FAITH AND STUBBORN

LITIGIOUSNESS

74.

Named Plaintiff realleges and incorporates the allegations set forth in paragraphs 1-73 as

if set forth herein verbatim.

15
 75.

The County has acted in bad faith, been stubbornly litigious and has caused Named

Plaintiffs unnecessary trouble and expense, entitling Named Plaintiffs to recover its costs of this

litigation, including reasonable attorneys’ fees and expenses pursuant to O.C.G.A. § 13-6-11.

WHEREFORE, having filed this Verified Complaint Named Plaintiffs pray that:

(a) That process issue and be served on Defendant in accordance with Georgia law;

(b) That Named Plaintiffs and the Refund Class recover all illegally assessed and

collected Fire Fees from July 1, 2022 to present plus prejudgment interest as set

forth above;

(c) That this Court grant Named Plaintiffs’ prayer for declaratory relief and enter an order

declaring that the Fire Fee is an illegal tax and that all Fire Fees paid be refunded to

Named Plaintiffs and the Refund Class;

(d) That this Court enter an Order enjoining Defendant from the continued assessment

and collection of the Fire Fee;

(e) That this Court enter an Order requiring Defendant to pay all of Named Plaintiffs’

attorney’s fees and costs of litigation associated with this action; and

(f) That Named Plaintiffs and prospective class members have all other and further relief

deemed just and appropriate by this Court.

Respectfully submitted this 21st day of February, 2023.

MANLY SHIPLEY, LLP

Post Office Box 10840 /s/ John B. Manly

Savannah, Georgia 31412 JOHN B. MANLY
T: (912) 495-5360 Georgia Bar No. 194011
F: (844) 362-4952 JAMES E. SHIPLEY, JR.
[email protected] Georgia Bar No. 116508
[email protected] Attorneys for Plaintiffs

16
 IN THE SUPERIOR COURT OF CHATHAM COUNTY
STATE OF GEORGIA
DAMON L. AND SEBRELL E. )
SMITH )
)
)
Plaintiffs, ) CIVIL ACTION NO.
)
v. )
)
CHATHAM COUNTY )
)
)
Defendant. )

VERIFICATION AND CONSENT TO ACT AS CLASS REPRESENTATIVE

Personally appeared before me, an officer duly authorized to administer oaths, Damon L.

Smith, who states under oath that the foregoing Complaint is true and correct and hereby

consents to acting as class representative in this class action.

Damon L. Smith '

Sworn to and subscribed before me
I iday
This of February 2023:

Notary Public. \'\\\""""""'u,,l

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 IN THE SUPERIOR COURT OF CHATHAM COUNTY
STATE OF GEORGIA
DAMON L. AND SEBRELL E. )
SMITH )
)
)
Plaintiffs, ) CIVIL ACTION NO.
)
v. )
)
CHATHAM COUNTY )
)
)
Defendant. )

VERIFICATION AND CONSENT TO ACT AS CLASS REPRESENTATIVE

Personally appeared before me, an officer duly authorized to administer oaths, Sebrell E.

Smith, who states under oath that the foregoing Complaint is true and correct and hereby

consents to acting as class representative in this class action.

AC(/(;\
Sebrell E. Smith
'

Sworn t and subscribed before me

This ___day of February 2023:

Kim {0/ «"""

Notary Public 0,,
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AUGUST 30. 2023

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Exhibit “A”

Exhibit “A”
 Chatham County Board of Commissioners
Visit: www.myfirebill.com
" o Make a Payment O Submit a Question
clo Billing Office '
N2930 State Rd 22 ,.

Wautoma, WI 54982-5267 File: 1224731

Chatham County Board of
Service Provided By:
Commissioners
:3... :' Service ID: AMB 800
® Phone: 1—888—428-0161

Smith Damon L & Sebrell E

Or the Property Owner as of July 1st 2022 / PIN: 10424 02007 \
W
9104 Ferguson Ave 9104 FERGUSON AVE
Property Address:
Savannah, GA 31406-6324 SAVANNAH, GA 31406

Eeymsflt,l$2Qv§,_Within 30 Days Of, This, Invoice Date 11/04/22.

/DESCR|PT|ON OF CHARGES AMOUNT

Fire Subscription Fee $400. 00

Current Balance $400.00

owner fails to make payment in full within thirty days of invoice date, Chatham County Board of
If the property
Commissioners may pursue all legal rights and remedies against the property owner to ensure that payment of the
outstanding balance is satisfied. A late charge penalty after 30 days shall be assessed against the customer for the
unpaid balance of any Fire Protection Service Fee in accordance with applicable state law and county ordinances.

For questions about paying your bill, please call 1-888-428—0161. To learn more about the Fire Services billing, please visit
httpszllfireservice.chathamcountygagov, or scan the QR code below.

LIFE/CTX 879005676082 1411/0001411/0005

IMPORTANT: PLEASE ENCLOSE THIS PORTION WITH YOUR PAYMENT.

To pay this bill with a Pay Online at: www.myfirebill.com

Amount Enclosed:
VISA N.
MESS
DISCOVER
Make Checks Payable To: Chatham County Board of
Commissioners
File Nmube: 1224731 PIN: 10424 02007
-1

Credit/Debit Card or by E-Check "Amount 'Due':- '$400.001"

Please visit our website at

www.myfirebi||.com

or call our office at:

1-888—428-0161 Chatham County Board of Commissioners

N2930 State Rd 22
Wautoma, WI 54982-5267

Returned Check Charges: Bank charges and/or fees may apply for any check returned unpaid, applicable within State Law.
Exhibit “B”

Exhibit “B”
2/3/23, 9:58 AM American Express Account Activity
-

AMERtCAN
ACCOUNT ENDING -- CARD MEMBER

EXPRESS
American Express® Traditional Gold DAMON SMITH

DATE DESCRIPTION AMOUNT

Nov 16, 2022 CHATHAM COUNTY 4TE*CHATHAM COUNTY BSAVANNAH GA $400.00

BOARD OF Win appear on your Nov 27, 2022 statement as
COMM'SS'ONE 4TE*CHATHAM COUNTY BSAVANNAH GA
124 BULL ST
SUITE 310
SAVANNAH CARD
GA DAMON SMITH
31401
MEMBERSHIP REWARDS POINTS
(888) 428-0161
1X on Other purchases 400
https: [WWI ch ath am
county.org ADDITIONAL INFORMATION

F4607E24265 8884280161

1/1
httpszllglobal.americanexpress.comlactivitylstatement?end=2022-1 1 —27&transactio n_id=320223200778462352
Exhibit “C”

Exhibit “C”
 ARTICLE XII
Fire Protection Service Fee
(Article XII was adoptedin its entirety and became effective on
May 13, 2022.)
This ordinance shall serve the purpose of the establishment and set
up of the Fire Protection Service Enterprise Fund and assessment of
a Fire Protection Service Fee.

§21—1201 Findinqs of Fact.

l. The Chatham County Board of Commissioners makes the following
findings of fact:
a. Chatham County, Georgia, is authorized by the Georgia
Constitution, including, without limitation, Article IX,
Section II, Paragraph lll thereof and O.C.G.A. §25-3—4,
to provide fire protection service.
Chatham County, Georgia, is authorized by the Georgia
Constitution, including, without limitation, Article IX,
Section II, Paragraph VI thereof, to create special
service districts for the provision of services within
such districts, and. to levy and collect within such
districts fees and assessments to pay, wholly or
partially, the cost of providing such services therein.
C In accordance with O.C.G.A. § 36—70—20, there are areas
of unincorporated Chatham County that are serviced by a
fire department defined in the Service Delivery Strategy.
There are other areas of the unincorporated County which
are serviced. by municipal fire departments and
volunteer/nonprofit fire departments.
A system for fire protection provides benefits to all
properties within the County and surrounding areas,
through increased value and marketability, heightened use
and enjoyment of the property, reduced risk to life and
property due to fire, and reduced insurance premiums.
e The cost of maintaining a constant state of availability,
readiness and preparedness, which is the primary function
of a fire department, should, to the extent practicable,
be allocated in relationship to the services made
available to the property serviced by the fire
department. Initial fire response to a particular
property, and. the cost to the fire department to be
prepared. to provide such a response, is affected. by
building size, land use, and the risk (i.e. the

21 -
84
 probability and/or the consequence) of a fire occurring
at a particular property.
f Given Chatham County's fire protection program service
delivery needs, goals, priorities and funding strategy,
it is appropriate to authorize the formation of a Fire
Service Area and for the County to provide administrative
services dedicated specifically to the management,
maintenance, protection, regulation, use, and enhancement
of fire protection services, systems and facilities
therein.
It is practical and equitable to allocate the cost of
maintaining aconstant state of availability, readiness
and. preparedness to provide fire protection services
among the owners of property of the Fire Service Area in
proportion to the demands of the properties. The fair
and equitable apportionment of costs via a fee structure
should correlate to the costs of providing fire
protection services made available to property owners,
and the characteristics of the property including the
size of the property and structures thereon.
h The fire protection services to be provided by Chatham
County include, but are not limited to: protection of
the public health, safety, and welfare of the community.
Provision of fire protection services renders and/or
results in both a service and a benefit to all
properties, property owners, citizens, and residents of
the Fire Service Area.
The County may supplement any assessed Fire Protection
Service Fees by other types of fees and charges,
including, but not limited. to, special service fees,
special assessments, and other forms of revenue, as
deemed appropriate by the Board of Commissioners.

It is imperative that the proceeds from all service fee

charges for fire protection services, systems or
facilities, together with any other supplemental revenues
raised or otherwise allocated specifically to fire
protection services, systems or facilities, be dedicated
solely to those purposes, and such proceeds of service
fee charges and supplemental revenues shall therefore be
deposited into an Enterprise Fund and shall remain in
that fund. and. be dispersed only for fire protection
capital, operating and non-operating costs, lease
payments and debt service of bonds or other indebtedness
for fire protection purposes.

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 k. In accordance with the Georgia Insurance Commissioner's
requirements under Bulletin 91— PC—l4 and the State Fire
Marshal, the insurer or its agent should take the
initiative in determining the eligibility of the insured
for the reduced fire protection class for each new or
renewal policy issued for those individuals that are in
compliance with the Fire Protection Service Fee.
l. In order to protect the health, safety and welfare of the
public, the Board of Commissioners of Chatham County,
Georgia, hereby concludes the assessment of a Fire
Protection Service Fee, accounted for in a Fire
Protection Service Enterprise Fund, is warranted as the
best available means of addressing the foregoing needs.
§21-1202 Definitions. The following words, terms and phrases,
when used in this article, shall have the meanings ascribed to
them in this section, except where the context clearly
indicates a different meaning:
County shall mean the Chatham County Board of Commissioners,
the County Manager or other County employees or designees.
2 Customers, shall include all persons, properties, and entities
serviced by and/or benefitting from the fire protection
services provided by the County or its designee. These
services include, but are not necessarily limited to, the
administration, management, and operation of fire protection
systems for the purposes of fire protection.
Fire Protection Services mean all services provided by the
County which directly or indirectly relate to the following:
a. Fire safety prevention and protection;
b. Management and operation of the fire protection program;
c. Maintenance, repair and replacement of existing fire
protection facilities and equipment;

d. Planning, development, design and construction of

additional fire protection facilities to meet the current
and anticipated future needs;

e. Emergency management services, including roadside and

emergency assistance throughout the unincorporated area;
f. Regulation and enforcement of fire safety prevention and
protection services and facilities; and

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 g. Compliance withapplicable State and Federal fire
protection regulations and permit requirements.
Fire Department means a fire department designated by the
County to provide fire protection services within the Fire
Service Area through the service delivery strategy or an
agreement between both parties.
5 Fire Protection Service Fee means the periodic service fee
charge imposed pursuant to this Article, and other applicable
Articles, by Chathanl County for providing fire protection
services. This term shall exclude special charges to the
owners of particular properties for services or facilities
related to fire protection, including, but not limited to,
charges for fire inspections for which a corresponding fee may
be collected for the service rendered.

Fire Service Area means the special service district within

unincorporated Chatham County where fire protection services
are provided by Southside Communities Fire Protection Inc.,
d/b/a Chatham Emergency Services Inc. or "CES," as defined in
the Service Delivery Strategy.
Structure is defined as anything constructed or erected with
a fixed location on the ground. Among other things,
structures include buildings, mobile homes ('manufactured
homes'), walls, fences, billboards, and poster panels. The
word "building" shall be deemed to include in its meaning the
word "structure."
Property or Properties includes real property parcels and non—
homesteaded mobile homes.

Unimproved. Property means a real property parcel with no

structures located within the parcel boundaries.
lO. Unimproved Property Customer shall mean a utility customer
whose property meets the definition of an unimproved property.

ll. Wetland means land consisting of marshes, swamps; saturated

land.
§21-1203 Responsibilities of County Manager.
l. It shall be the responsibility of the County Manager to
administer the Fire Protection Service Fee Ordinance on behalf
of the Chatham County Board of Commissioners and to Hake
recommendations to the governing body of Chatham County as to
the management and operations of fire protection services in
the Fire Service Area. The County Manager may designate staff
to carry out the administrative provisions of this ordinance
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 and any contract provisions through related memorandums of
understanding for fire protection services. The County
Manager will fulfill all other duties and responsibilities as
provided within this Ordinance and related Hemorandums of
understanding that are not assigned to other parties.
The County Manager will utilize the property tax digest
information provided by the Chatham County Board of Assessors
and records of the Department of Building Safety & Regulatory
Services or other County departments to identify' customer
classes and other information used to calculate Fire
Protection Service Fees.
The County Manager will commence the assessment and collection
of the Fire Protection Service Fee effective July l, 2022.
§21—1204 Fire Protection Service Enterprise Fund established.
l. There is hereby established an account within the County's
financial records to be known as the Fire Protection Service
Enterprise Fund which will account for fire protection
services throughout the Fire Service Area, and which shall
provide for the management and operations and revenues
associated with fire protection services.
2 All revenues and receipts of the Fire Protection Service
Enterprise Fund shall be expended solely for the provision of
Fire Protection Services; provided, however, that County may
allocate other revenues and/or resources not accounted for in
the Fire Protection Service Enterprise Fund for Fire
Protection Services as deemed appropriate by the County.
§21—1205 Fire Protection Service Fees established.
l. All Properties within the Fire Service Area are subject to an
annual Fire Protection Service Fee assessment effective July
l, 2022, to be billed in advance.
The County Manager shall recommend Fire Protection Service Fee
rates to the Board of Commissioners for Properties within the
Fire Service Area. The recommendation will apportion the cost
of delivering fire protection services in a fair and equitable
manner based on the characteristics of the property including
but not limited to square footage of structures, number of
dwelling units, as well as the size of the lot or undeveloped
land.
The Fire Protection Service Fee charged within the Fire
Service Area is authorized within this Article. The County
may consider many factors when establishing fees or rates,

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 including the land use, building square footage, parcel
acreage, and/or other pertinent items.
Fire Protection Service Fee rates shall be set and may be
modified at least annually by the Chatham County Board of
Commissioners. A schedule of said rates shall be on file in
the office of the County Clerk of Chatham County. In setting
or modifying such rates, it shall be the goal of the County to
establish rates that are fair, equitable and reasonable in
order to fund the cost of fire protection services, systems,
equipment and/or facilities needed to provide effective fire
protection. Costs may include the payment of debt
obligations, lease payments, operating expenses, contractual
obligations, capital outlays, non-operating expenses,
provisions for prudent reserves and other costs as deemed
appropriate by the governing body of Chatham County. Fees
charged during the County's fiscal year will be used to offset
costs incurred or paid within the same fiscal period, and any
unexpended fees will lapse to reserve or be appropriated for
fire protection.
The Fire Protection Service Fee shall be based upon a
combination of a flat fee for the land and a variable rate for
the square footage of all structures based on the most recent
Digest approved by the Board of Assessors, including mobile
homes and ancillary structures outlined in §21.1213.
Structures classified as a church or school will receive a 50%
billing discount. (Amended June 24, 2022)
a. Flat Fee for all land —
$100

b. Variable rate for allstructures based upon square

footage: (Amended June 24, 2022)
Square footage Structure Sq. Structure Sq.
category Ft. low Ft. high Fee Amount
O O 0

l 0.0001 499.99 $75.00

2 500 999.99 $100 00
3 1,000 1,999 99 $125 00
2,000 2,999 99 $200 00
5 3,000 3,999 99 $300 00
4,000 4,999 99 $425 00
5,000 5,999 99 $600 00
6,000 9,999 99 $1,000.00

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 9 10,000 24,999.99 $3,000.00
10 25,000 49,999.99 $5,000.00
ll 50,000 + $10,000.00

§21—1206 Fire Protection Service Fee Charge Exemptions.

l. Except as provided in this section or otherwise provided by

law, no public or private property located in the Fire Service
Area shall be exempt from the Fire Protection Service Fee
charges. The Fire Protection Service Fee is not a tax and no
exception, credit, offset, or other reduction shall be granted
based on age, economic status, race, religion, disability, or
other condition unrelated to the cost of providing fire
protection services and facilities.
2. Exemptions to the fire protection fee charges are as follows:
a. Linear rights—of—way (i.e. roads, tracks, rails, roadbed)
outside of defined parcel limits shall be exempt from
Fire Protection Service Fee charges. This exemption is
in recognition of the right of any provider to collect
emergency response fees for emergency response services
provided within the right—of—way.
b. The Board may assign discounts or surcharges to specific
property classifications or property types during the
adoption or amendment of the rate structure for the Fire
Protection Service Fee.
§21—1207 Fire Protection Service Fee Charge Credits. (Reserved)
§21-1208 Fire Protection Service Fee Charge —

Billing,
Delinquencies, Collections, Adjustments.
l. The property owner' or account holder, as identified. from
County Tax Assessor parcel GIS database information, Tax
Digest and other public records of Chatham County, shall be
obligated to pay the applicable fire protection fee charge.
a. Billing. Fire Protection Service user fee charges shall
be billed in advance by the Chatham County Board of
Commissioners effective July l, 2022, as provided in this
Article.
b. The owner' of the property on July l, 2022, will be
responsible for the fire fee, and. going forward. the
billing for the Fire Fee will be on the l" of July every
year after. Starting in 2023, the owner of the property
on the l" of July every year, will be responsible for the

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 payment of the Fire Protection Service fee. (Amended
June 24, 2022)
C Should there be an ownership change during the year, the
new owner will be responsible for the unpaid balance of
the Fire Protection Service Fee.
Customers that do not receive a Fire Protection Service
Fee bill from the County shall be billed for fire
protection services via another method. and. frequency
established by the County Manager.
e The property owner will Fire Protection
be charged the
Service Fee for structures of multi-family
land
residential properties that are part of a larger common
development such as apartment complexes or manufactured
home parks.
f A bill forthe Fire Protection Service Fee may be sent
through the United States Postal Service or by
alternative means, notifying the Fire Protection Service
customer of the following items (as a minimum): The Fire
Protection Service Fee charge amount (less any approved
credits), the date the payment is due and the date when
payment is past due.

Failure to receive a bill shall not be justification for

nonpayment. Regardless of the party to whom the bill is
initially directed, the owner of each property subject to
Fire Protection Service Fee charges shall be ultimately
obligated to pay fire protection service fee charges and
any penalties or interest charges established by the
governing body of Chatham County.
h If a property is unbilled, or if no bill is sent for a
particular tract of property, the County may back bill
for a period of up to three (3) years, but not before
July l, 2022, but shall not be entitled to any interest
or any delinquency charges during the back billed period.
2 Delinquencies and Collections.
a. Unpaid Fire Protection Service Fees shall be collected by
any means allowed under law, including but not limited to
filing suit to collect on an unpaid account and by using
all methods allowed by Georgia law to collect on any
judgment obtained thereby, including enforcement of any
lien resulting from any such judgment. Unless reduced to
a judgment and a writ of fieri facias issued, the unpaid
user fee charge shall not constitute a direct lien
against the owner or the property.
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 b. The Fire Protection Service Fee shall be due and payable
in full to Chatham County each year and shall, if not
paid by the due date on the bill each year, be subject to
delinquency penalties as described in this article.
c. A. late charge penalty of the greater of $25 or ten
percent (10%) of the amount due shall be assessed against
the customer for the unpaid balance of any Fire
Protection Service Fee that becomes delinquent in
accordance with applicable State law and County Ordinance
provisions. In addition, the County shall assess all
costs of collection, including attorney's fees and court
costs, against the property owner.
d. Adjustments. The County Manager and other County
Officials including the Chatham County Board of Assessors
shall administer the procedures and standards for the
adjustment of the fire protection service fee charge.
§21-1209 Appeals and Hearings. (Amended June 24, 2022)

l. Appeals. An Administrative Appeal to the County Manager may be

taken by any property owner, customer, and/or representative.
The appeal shall be taken within 3O calendar days of the
billing statement by filing with the County Finance Director
a Notice of Appeal in writing specifying the grounds thereof.

2 Hearings. The County Manager shall fix a reasonable time for

hearing the appeal and give written notice to the appellant at
least ten (lO) calendar days prior to the hearing dale. The
notice shall indicate the place, date, and time of the
hearing. The decision of the County Manager will be final, and
there shall be no further administrative appeal rights. Any
person aggrieved or dissatisfied with the decision of the
County Manager may petition the Superior Court of Chatham
County for Writ of Certiorari.
Data Correction.Appeals regarding corrections of square
footage and/or ownership shall be reported to the Board of
Assessors and shall comply with their formal/informal appeals
procedures.
§21-1210 Severability. If the provisions of any article, section,
subsection, paragraph, subdivision or clause of this ordinance
shall be judged invalid by a court of competent jurisdiction,
such order of judgment shall not affect or invalidate the
remainder of any article, section, subsection, paragraph,
subdivision or clause of this ordinance.

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§21-1211 Regealer. All ordinances or parts thereof which are in
conflict with any provision or any section, subsection,
paragraph, provision or clause of this ordinance are hereby
repealed to the extent of the conflict.
§21-1212 Penalties and fines authorized.
l. All Properties located in the unincorporated Fire Service Area
of the county' must have a current valid fire protection
service that provides on-demand, emergency firefighting
capacity. The Fire Protection Service shall be with a
provider who is recognized. by' the County' in the Service
Delivery Strategy filed with the State and an approved fire
department with the State of Georgia. Failure to have a
recognized Fire Service Protection Provider shall be a
violation of this Ordinance.
2. Each day a property in the unincorporated Fire Service Area is
not covered by a recognized Fire Protection Service Provider
shall constitute a violation of §21—1212—l.
3. Violation of this ordinance shall be punishable by a fine of
up to $500 or up to 50 hours of community service per day of
violation or both. Under no circumstances shall confinement
be a punishment for the violation of this ordinance.

4. It is the County's intent to authorize the Magistrate court to

utilize community service, fines, or any other alternative
sentencing lawful to implement this ordinance.
5. Proof of current Fire Protection Service from a Chatham County
recognized provider will result in a dismissal of the
citation.
§21—1213 List of Ancillary structures billed in addition to the
main structures. (Amended June 24, 2022)
Property Code
002:1002-Wood Balcony (SF) 003:1003-Wood Balcony (SF), Wood R
004:1004-Wood Balcony (SF), Iron R 005:1005-Cement Balcony (SF), Wood
008:1008—Wood Balcony (SF), Iron R 1011:CANOPY, WOOD FRAME
1013:CANOPY, STEEL FRAME 1182CLEARSPAN STRUCTURE
1211:F|REPLACE, MASONRY 1231:WOOD, ON GRADE, FLAT
1233:S|NGLE FAMILY PORCH, KNEE-WALL W/GLASS 12372CANOPY, WOOD FRAME, LIGHT FALSE MANSARD
1238:CANOPY, WOOD FRAME, LIGHT FALSE MANSARD 1241:MULT| FAMILY PORCH, SCREEN ONLY
1243:CANOPY, WOOD FRAME, LIGHT FALSE MANSARD 140:1404—Expando/Tip-out (SF)
1522:AWNINGS, METAL 1635:5TORAGE BUILDING, ALUMINUM
1636:STORAGE BUILDING, STEEL 1637:STORAGE BUILDING, WOOD
1716:BU|LDING, CONCRETE 1720:BU|LD|NG, CONCRETE FLOOR, PLAIN
1721:BU|LD|NG, CONCRETE FLOOR, PLAIN 1722:BU|LD|NG, CONCRETE FLOOR, PLAIN
1762:BUILDING, CONCRETE FLOOR, PLAIN 2016:FOUR WALL ENCLOSURE: SCREEN ONLY
5000:INDIVIDUAL CARPORT COVER 5001:MULT| PLE CAR GARAGE
5002:S|NGLE FAMILY PORCH, OPEN WITH STEPS 5004:S|NGLE FAMILY PORCH, SCREEN ONLY

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5005:S|NGLE FAMILY PORCH, SOLID WALL 5006:S|NGLE FAMILY PORCH, ROOF
637:1637-Storage Building, Wood (S 64OIWOOD BURNING STOVE
641:S|NGLE 1-STORY FIREPLACE 6437:RESIDENT|AL GREENHOUSE, STAND ALONE
654:ELEVATOR 2-3 PERSON, 2-STOPS 657:ELEVATOR 4-5 PERSON, 2-STOPS
6649:WOOD, ON GRADE, FLAT 6717:DOCK, HEAVY CONST., HEAVY WOOD GIRDERS
6736:MAR|NA, METAL OR FIBERGLASS ROOF 6737:MAR|NA, WOOD ROOF
6757:DOCK, HEAVY CONST., HEAVY CONCRETE DECK 70012QUONSET BUILDING
701:701-Attached Garage (SF) 706:706-Detached Garage (SF)
706:DETACHED GARAGE 71021M|SC BUILDING
711:711-Built—in Garage (SF) 721:721-Carport, Flat Roof (SF)
721:CARPORT, FLAT ROOF 722:722-Carport, Shed Roof (SF)
723:723-Carport, Gable Roof (SF) 723:CARPORT, GABLE ROOF
724:724-Carport, Aluminum 724:CARPORT, ALU MINUM
725:725-Carport, Fiberglass 725:CARPORT, FIBERGLASS
726:726—Carport, Steel 726:CARPORT, STEEL
736:736-Garage Finish, Attached (S 737:737-Garage Finish, Detached (S
738:738-Garage Finish, Built-in (S 759:MEZZAN|NES
801:801-Total Basement Area (SF) 803:803-Partition Finish Area (SF)
804:804-Basement Garage Finish Are 903:903-Wood Deck (SF)
903:WOOD DECK 904:904-Slab Porch (SF) with Roof
904:SLAB PORCH WITH ROOF 905:905-Raised Slab Porch (SF) wit
905:RAISED SLAB PORCH WITH ROOF 906:906—Wood Deck (SF) with Roof
906:WOOD DECK WITH ROOF 907:907-Enclosed Porch (SF), Scree
9072ENCLOSED PORCH, SCREENED WALLS 908:908—Enclosed Porch (SF), Knee
9081ENCLOSED PORCH, KNEE WALLS W/GLASS 909:909—Enclosed Porch (SF), Solid
9092ENCLOSED PORCH, SOLID WALLS 910:910-Raised Enclosed Porch (SF)
910:RAISED ENCLOSED PORCH, SCREENED WALLS 911:911-Raised Enclosed Porch (SF)
911:RA|SED ENCLOSED PORCH, KNEE WALLS W/GLASS 912:912-Raised Enclosed Porch (SF)
912:RAISED ENCLOSED PORCH, SOLID WALLS 913:913-Enclosed Wood Deck (SF), S
914:914-Enclosed Wood Deck (SF), K 915:915-Enclosed Wood Deck (SF), S
9437:RES|DENTIAL GREENHOUSE, STAND ALONE 954:954-Slab Breezeway (SF) with R
9711:DOCK, LIGHT CONST., 2" FLOATING DECK, LIGHT
955:955-Raised Slab Breezeway (SF) POSTS
9712:DOCK, LIGHT CONST., 2" DECKING, LIGHT POSTS 9713:DOCK, LIGHT CONST., 3" DECKING, LIGHT PILING
97141DOCK, MED. CONST., 2" FLOAT DECK, LT. PILING 9736:MAR|NA, METAL OR FIBERGLASS ROOF
9737:MAR|NA, WOOD ROOF Commercial Building
Residential Building

§21—1214 -
§21-1230 (Reserved)

21-94