Taxation-State and Local Commons^™

Bellsouth V. Cobb County And The 9-1-1 Act: Taxation Without A Right Of Action, Davis Lackey

Mercer Law Review

The State of Georgia has long recognized the importance of providing emergency services for its citizens. The on-call availability of medical services in our communities is a vital resource for those in need. The Georgia Legislature enacted the Emergency Telephone Number “911” Service Act of 1977 (9-1-1 Act or Act), which streamlined the emergency services phone number into a single, three-digit emergency number that would effectively reduce response time. Specifically, the Georgia General Assembly was concerned with the existence of too many phone numbers for emergency services throughout the state. In 2005, the Georgia General Assembly amended the Act that …