We have consolidated these cases for purposes of appeal. In Case Nos. A07A1327 and A07A1328, HealthSouth Holdings, Inc., a wholly owned subsidiary of HealthSouth Corporation, applied to Fayette County for the refund of allegedly overpaid ad valorem taxes. Fayette County refused to issue a refund, prompting HealthSouth Holdings to file suit against the county and others collectively referred to as “Fayette County”.1 Fayette County moved for summary judgment on the ground that the action filed by HealthSouth Holdings was time-barred, and HealthSouth Holdings moved for summary judgment claiming that Fayette County was required to refund the overpaid taxes in accordance with the tax refund statute. The trial court denied both motions for summary judgment, and this court granted the Fayette County’s application for interlocutory review. In Case No. A07A0922, HealthSouth Holdings and Diagnostic Health Corporation applied to Clayton County for a similar refund. When Clayton County refused to issue a refund, the plaintiffs filed suit against the county and others collectively referred to as “Clayton County”.2 The Clayton County Superior Court granted summary judgment to the plaintiffs finding that “HealthSouth paid taxes that were not owed by it,” entitling the company to a refund under OCGA § 48-5-380.
We affirm the trial court’s denial of the motion for summary judgment of Health South Holdings in Case No. A07A1328. But because we find that HealthSouth Holdings could not claim a refund as an assignee of HealthSouth Corporation, we reverse the court’s denial of Fayette County’s motion for summary judgment in Case No. A07A1327. For the same reason, we reverse the grant of summary judgment to HealthSouth Holdings and Diagnostic Health Corporation in Case No. A07A0922.
