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  • Hall County Board Of Tax Assessors v. Westrec Properties, Inc.

    Publication Date: 2018-02-22
    Practice Area: Administrative Law | Tax
    Industry:
    Court: Georgia Supreme Court
    Judge: Justice Boggs
    Attorneys: For plaintiff: Joseph A. Homans, Catherine T. Crawford (Fox, Chandler, Homans, Hicks & McKinnon), Dawsonville, for appellant.
    for defendant: Jeremy Ethan Underwood, Lauren Clipp Giles (Miles Hansford & Tallant, LLC), Cumming, for appellee.
    Case Number: S17A1421

    The trial court properly granted summary judgment to the taxpayers in their suit against a county board of tax assessors because the plain language of the O.C.G.A. § 48-5-311, as amended, required the board to schedule and notice a settlement conference with the taxpayer within 45 days of receipt of the taxpayers' notice of appeal and provided that the appeal terminated in the event the board elected not to do so, which it did.

  • Columbus Board of Tax Assessors et al v. The Medical Center Hospital Authority

    Publication Date: 2017-11-02
    Practice Area: Real Estate | Tax
    Industry:
    Court: Court of Appeals
    Judge: Justice Hunstein
    Attorneys: For plaintiff: Charles F. Palmer, Kevin Gregory Meeks (Troutman Sanders LLP), Atlanta; Robert R. Lomax (Robert R. Lomax, LLC), Columbus, for appellant.
    for defendant: Jeffrey Albright Brown (Brown & Adams, LLC.), Columbus; James Randolph Evans, Keshia Williams Lipscomb (Dentons US LLP), Atlanta; Andrew Armstrong Rothschild, Jerome M. Rothschild (Rothschild & Rothschild PC), Columbus; Scott C. Crowley, Columbus, for appellee.
    Case Number: S17G0091

    A bond validation order did not conclusively establish whether hospital's leasehold interest in a continuing care retirement facility was "public property" for tax purposes, and to the extent that the Court of Appeals and superior court considered the bond validation judgments conclusive on the question of taxability, the Court reversed and remanded.