Statutory Interpretation
44 groups with Georgia opinions1908–2026
- Legislative Intent and Construction740 opinions · 1912–2026Applying statutory construction rules to legislative intent · Interpreting legislative intent in statutory construction · Interpreting statutes to effect legislative intent
- Statutory Interpretation Principles and Rules632 opinions · 1934–2026Interpreting statutory language using plain meaning canons · Interpreting statutes to harmonize all parts · Interpreting statutes based on plain language and context
- Lenity and Stare Decisis in Construction548 opinions · 1910–2026Applying rule of lenity to statutory ambiguity · Applying the rule of lenity to conflicting statutes · Liberal construction of enumeration of error under statute
- Statutory; Language; Meaning547 opinions · 1925–2026Interpreting statutory meaning through text, context, and usage · Determining statutory meaning through context and text · Interpreting statutory terms and canons of construction
- Statutory construction; Statutory interpretation; Statutes421 opinions · 1908–2026Applying statutory construction rules to define terms · Determining statutory construction and right to appeal · Review standard for legal errors and statutory construction
- Statutory Interpretation of Criminal Law372 opinions · 1909–2026Interpreting statutory requirements for criminal street gang activity · Statutory interpretation of inmate coverage in Georgia penal institutions · Applying rules of statutory construction to criminal statute
- Property value; Testimony property; Valuation308 opinions · 1924–2024Admissibility of opinion evidence regarding property value · Determining witness competency for market value testimony · Determining admissibility of evidence for future property use
- Statutory Retroactivity and Application307 opinions · 1916–2026Interpreting statutory repeal by implication · Interpreting statutory language and retroactive application of law · Applying new civil practice act to pending actions
- Mandatory vs. Discretionary Statutory Language302 opinions · 1919–2026Determining mandatory versus directory statutory requirements · Interpreting mandatory language in public works statutes · Statutory construction principles and interpretation of notice requirements
- Vehicle; Driving; License257 opinions · 1965–2026Necessity defense justification for driving without license · Determining constitutionality of driving under the influence statute · Discretion in traffic citations and sufficiency of accusation
- Extrinsic Aids to Legislative Intent226 opinions · 1909–2026Court authority to rewrite statutes under separation of powers · Interpreting legislative intent regarding corporate venue requirements · Interpreting legislative enactments in connection with existing law
- Municipal Law and Local Government Powers216 opinions · 1913–2026Interpreting municipal charters and statutory construction rules · Determining rights regarding grave sites and monuments · Interpreting municipal authority under general statutes
- Tax; Statutory; Construction207 opinions · 1923–2026Interpreting statutory exemptions and provisos together · Interpreting tax statutes liberally in favor of taxpayer · Interpreting statutory ambiguity in favor of taxation
- Statutory; Language; Intent167 opinions · 1937–2026Interpreting statutory language as directory or mandatory · Statutory construction and application to probation requirements · Determining statute effective date and construction rules
- Statutory Time Limits and Deadlines166 opinions · 1948–2025Interpreting statutory time limits as mandatory or directory · Analyzing statutory authority for filing extensions · Interpreting statutory appeal deadlines for indigent defendants
- Statutory Interpretation and Meaning162 opinions · 1912–2026Interpreting statutory meaning through grammar and plain text · Interpreting statutory language in context · Defining subject matter for legislative acts
- Tax; Property; Income136 opinions · 1924–2025Effect of property redemption on liens after tax sale · Allowing transfer of interest in tax sale excess funds · Determining property exemption based on primary use
- Retroactive; Retroactivity; Law129 opinions · 1931–2026Interpreting evidence code changes by retaining prior law · Defining retroactive law and its application to past transactions · Determining retroactivity of judicial interpretations versus statutes
- Ejusdem generis; Meaning; Word129 opinions · 1913–2026Interpreting release language and applying ejusdem generis · Applying expressio unius est exclusio alterius to vehicle use · Interpreting statutory language using ejusdem generis
- License; Suspension; Revocation108 opinions · 1937–2026Punitive damages for traffic violations and licensing issues · Analyzing statutory compliance and waiver of fraud claims · Reversing conviction when license is a matter of defense
- Taxation Law and Exemptions106 opinions · 1917–2025Strict construction of tax exemptions and property valuation · Interpreting statutory language regarding fuel tax · Defining public property for tax exemption purposes
- Death; Statutory; Estate105 opinions · 1920–2025Interpreting statutory changes to in terrorem clauses · Strict construction of forfeiture statutes in special proceedings · Interpreting wrongful death statutes and legislative intent
- Value; Valuation; Market101 opinions · 1966–2024Determining market value considering future project benefits · Defining uniqueness for non-fair market value property valuation · Determining fair market value using varied methods
- Tax; Assessment; Burden86 opinions · 1908–2025Determining whether assessments are taxes or service charges · Determining when notice of assessment begins to run · Statutory appeals process for ad valorem tax issues
- Statutory Interpretation Methodology82 opinions · 1962–2025Interpreting statutory language and legislative intent
- Meetings; Open; Executive session71 opinions · 1988–2024Defining agency under the open meetings act · Interpreting administrative rules and open meeting requirements · Absolute privilege for statements in recall applications
- Property; Valuation; Assessment64 opinions · 1931–2025Adequate remedies for contesting tax assessments · Considering equalization and reassessment limitations under statute · Taxation uniformity and standard of valuation for property
- Wildlife; Hunting; Animals59 opinions · 1942–2023Proving county ordinances as foreign law · Analyzing ordinance violations and knowledge of dog's propensity · Determining dog's status as property under state law
- Charitable; Tax exemption; Public charity43 opinions · 1938–2024Determining property exemption based on charitable use · Distinguishing benevolent purpose from public charity status · Determining purely public charity status for tax exemption
- Real Property Valuation Principles and Methods39 opinions · 1970–2025Determining relevance of future land uses for valuation · Determining fair market value considering highest and best use · Determining property value including mineral deposits at taking
- Statutory Interpretation and Legislative History36 opinions · 1985–2025Interpreting statutes by legislative intent and history · Critique of legislative history's role in statutory interpretation · Interpreting legislative intent through historical context and purpose
- Depletion; Tax; Debt36 opinions · 1973–2015Determining if payments constitute assessments under statute · Admissibility of corporate earnings as lost income · Characterizing penalties as part of compensation award
- Tax and Tariff Law Review Procedures34 opinions · 1970–2024Review of taxpayer objection and legal error standards · Analyzing tax credits in property valuation procedures · Determining who can object to tax adjustments
- Tax; Evasion; Fraud30 opinions · 1965–2025Determining statutory compliance with gratuities clause · Determining proper service and excess proceeds under statutes · Interpreting tax evasion statutes using federal parallels
- Law Enforcement Records and Privacy26 opinions · 1987–2017Analyzing police report narratives under business records exception · Limiting discovery of caseworker documents and continuances
- Income; Tax purposes; Apportionment17 opinions · 1922–2025Taxing corporate property and shareholder shares uniformity · Reconciling contribution and apportionment statutes · Defining unitary business and formula apportionment methods
- Assessment; Tax; Presumption13 opinions · 1984–2022Determining burden of proof in de novo tax assessment appeal · Interpreting appeal grounds for property tax assessment challenges
- Substance; Form; Tax9 opinions · 1965–2009Distinguishing substance from form in legal amendments · Income realization by indirect means substance over form · Tax avoidance through corporate reorganization under revenue act
- Expungement; Power expunge; Arrest records7 opinions · 1980–2006Right to expunge extrajudicial reports from official records
- Tax; Willfulness; Willful failure6 opinions · 1979–2020Suit against state officials for statutory tax violations · Inferring willful attempt to evade tax from conduct · Defining willful failure under section 6672 for tax penalties
- Limiting expungement remedy to exceptional cases
- Determining responsible person under tax statute · Determining joint and several liability for tax penalties · Limiting responsible persons' liability under withholding tax statute
- Defining profit versus income for tax purposes
- Calculating conversion credit balances and premiums
Counts are Georgia courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law