“To say that the development of trade, commerce, industry, and employment opportunities is an essential purpose of development authorities is not to say that anything financed by a development authority must be essential to such development,” the opinion said.
It went on to say that the lower court misunderstood the uniformity requirements, which apply to the creation of development authorities, not the projects they finance.
“That provision simply says nothing at all about the uniformity of bonds issued by development authorities,” it concluded.
Savage expressed displeasure at the outcome of the case in an email.
“The Development Authority of Cobb County, and all development authorities in the state, are now free to use their unrestricted discretion in awarding tax abatement deals to any and all projects that suit their pleasure,” Savage wrote.