Fulton Cnty. Bd. of Tax Assessors v. Toro Props. VI LLC

The trial court properly awarded attorneys' fees to the plaintiff pursuant to O.C.G.A. § 48-5-311 subsection g 4 B ii after its successful ad valorem tax appeals challenging the valuation of two parcels of commercial real property.

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In these companion cases, the Fulton County Board of Assessors the “Board” appeals from the superior court’s grant of attorney fees to Toro Properties VI, LLC “Toro” after Toro’s successful ad valorem tax appeals challenging the Board’s valuation of two parcels of commercial real property. The Board asserts that the superior court lacked jurisdiction to award litigation costs and attorney fees and, further, that the trial court’s award runs contrary to the public policy of Georgia. We disagree and affirm.

The facts of this case are undisputed. Toro is the owner of two adjacent parcels of commercial real property located in Fulton County and which contain a large, multi-unit apartment complex. For tax year 2011, the Fulton County Board of Equalization “FCBOE” determined the respective fair market values of the parcels to be $1,913,500 “Parcel 1″ and $5,504,000 “Parcel 2″. Pursuant to the procedures set forth in OCGA § 48-5-311 g,1 Toro appealed each of the FCBOE’s valuations to the superior court.2 Toro then moved for summary judgment and asserted that, contrary to the finding of the FCBOE, the actual fair market value of Parcel 1 was $1,083,600 and the actual fair market value of Parcel 2 was $3,116,400. The Board did not oppose the motions and, consequently, the superior court entered two orders on November 20, 2012, both entitled “Final Order and Judgment Setting Value” the “Valuation Orders”, in which it set the values accordingly.

Fulton Cnty. Bd. of Tax Assessors v. Toro Props. VI LLC

The trial court properly awarded attorneys' fees to the plaintiff pursuant to O.C.G.A. § 48-5-311 subsection g 4 B ii after its successful ad valorem tax appeals challenging the valuation of two parcels of commercial real property.

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