SPH Glynn LLC v. Glynn Cnty. Bd. of Tax Assessors

The property owner was entitled to recover attorneys' fees and costs under O.C.G.A. § 48-5-311 subsection g 4 B ii, as the final property valuation in its tax appeal was $2.6M, in comparison to the $8.2M valuation set by the Board of Tax Assessors.

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In this property tax appeal, in Case No. A13A1752, SPH Glynn, LLC “SPH”, appeals from an order of the Superior Court of Glynn County denying an award of attorney fees under OCGA § 48-5-311 g 4 B ii. In Case No. A13A1753, the Glynn County Board of Tax Assessors “the Board” appeals from the same order granting partial summary judgment to SPH on the applicability of a moratorium on property tax increases under former OCGA § 48-5B-1. The two appeals arise from the same order on the same facts, so we have consolidated them for review. For the reasons that follow, we reverse and remand in A13A1752, and we affirm in A13A1753.

The record is not in dispute, and it shows that in September 2008, SPH purchased a 6,881-acre parcel of timberland the “subject property” from Plum Creek Timberlands LP. That parcel was carved out of a much larger parcel, the remainder of which was retained by Plum Creek. In 2008, the Board gave the subject property a fair market value of the equivalent of $379.60 per acre for a total fair market value of $2,612,027.60.1 At the time of 2008 sale, the subject property was not given a separate parcel number, but as of January 1, 2009, the Board assigned the subject property a new parcel number 02-02828 and gave the property a fair market value of $8,257,200 $1,200 per acre as of January 1, 2009, as well as for the 2010 and 2011 tax years. SPH did not appeal the 2009 valuation, but it did contest the 2010 and 2011 valuations, which were ultimately appealed to the superior court and consolidated, and which are the subject of this appeal.2

SPH Glynn LLC v. Glynn Cnty. Bd. of Tax Assessors

The property owner was entitled to recover attorneys' fees and costs under O.C.G.A. § 48-5-311 subsection g 4 B ii, as the final property valuation in its tax appeal was $2.6M, in comparison to the $8.2M valuation set by the Board of Tax Assessors.

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