The City of Willacoochee City enacted an ordinance which imposed a 4 tax on the gross revenue paid to a secondary electricity supplier by residents of the municipality. Before the first payment of the tax ever became due, however, the Satilla Rural Electric Membership Corporation EMC filed suit, seeking declaratory judgment as to the invalidity of the ordinance and injunctive relief against its enforcement. Several days after the complaint was filed and before the City answered, the trial court conducted a hearing to address the issue of injunctive relief. The following day, the trial court “pronounced an oral directive . . ., directing the City . . . to suspend any efforts to collect the tax against the EMC based on the Ordinance . . ., pending further order of the Court.” More than a year later, the trial court entered a written “Interlocutory Order,” temporarily enjoining the City from collecting the tax from the EMC. Pursuant to OCGA § 5-6-34 a 4, the City appeals directly from that order.
1. The City urges that the trial court erred in granting an interlocutory injunction, because the ordinance did not pose any imminent danger to the financial interest of the EMC. Where suit is filed in a court of equity, seeking to enjoin the enforcement of a municipal ordinance . . . , and where it appears that no arrest has been made, no property levied upon, and there has been no other interference with the person or property rights of the petitioner, but that the petition is based upon a threat or mere apprehension of injury to person or property rights, it is proper to refuse an interlocutory injunction. Cits. Injunction is an extraordinary process, and the most important one which courts of equity issue; being so, it should never be granted except where there is grave danger of impending injury to person or property rights, and a mere threat or bare fear of such injury is not sufficient. Cits. And it is error for the court to grant an interlocutory injunction in a case where the plaintiff has an adequate remedy at law. Cit.Thomas v. Mayor &c. of Savannah , 209 Ga. 866-867 3 76 SE2d 796 1953.
