Arthur E. Ferdinand, the Fulton County Tax Commissioner “Ferdinand”, in his official and individual capacities, appeals from the trial court’s order granting permanent injunctive relief and a writ of mandamus requiring that he pay certain funds to the City of Atlanta “the City”. Finding that the trial court committed procedural errors, we reverse and remand with direction. The dispute relates to bonds for five tax allocation districts “TADs”. The bonds were issued by the City pursuant to trust indentures entered into between the City and bond trustees; funds that include receipts for educational ad valorem taxes provide security for the bonds. It is undisputed that bond validation orders have been issued by the Superior Court of Fulton County for each of the bonds, describing the security arrangements. See OCGA § 36-82-73. After the bonds were issued, this Court decided Woodham v. City of Atlanta , 283 Ga. 95 657 SE2d 528 2008, in which there was a challenge to the validation of certain other bonds on the ground that the use of school taxes for non-educational purposes violated Art. VIII, Sec. VI, Par. I a and b of the 1983 Georgia Constitution; we declared that the proposed use of such school taxes would violate the State Constitution. Id. at 96-97 1. Ferdinand interpreted the Woodham opinion to require that he cease payment of school tax receipts to various TADs, and he stated that he would no longer make such payments, and would pay the receipts to the Atlanta Public Schools.
On February 22, 2008, the City filed a “petition for writ of mandamus, declaratory and injunctive relief,” seeking, inter alia, “a temporary restraining order and/or preliminary injunctive relief” maintaining the status quo of payments to the TADs, and a writ of mandamus requiring that Ferdinand continue to make payments to the TADs. On February 25, 2008, the City filed a “notice of emergency hearing,” giving Ferdinand notice that a hearing would be held on February 27, 2008, at which the City would request that Ferdinand be enjoined from withholding payments to the TADs. A hearing was held on that date, five days after the filing of the City’s complaint. At the conclusion of the hearing, the trial court declared that it would enter an order granting a permanent injunction and a writ of mandamus; such an order was entered on March 4, 2008.
