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Pine Pointe Hous. LP v. Board of Tax Assessors of Lowndes County

The statutory notice requirements of O.C.G.A. § 48-5-306 did not apply where appellant elected to automatically return its property .

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The Lowndes County Board of Tax Assessors and Tax Commissioner Mary Nell Robertson collectively “the tax assessors” filed a declaratory judgment action against Pine Pointe Housing, L. P. “Pine Pointe” to determine Pine Pointe’s liability for 1998 and 1999 ad valorem taxes. The tax assessors moved for summary judgment, arguing that Pine Pointe had underpaid its taxes for those years and, as a result, owed additional sums. The trial court agreed, granting final judgment for the tax assessors. Pine Pointe appeals, and for reasons that follow, we affirm. “Summary judgment is appropriate when no genuine issues of material fact remain and the movant is entitled to judgment as a matter of law.”1 We review a trial court’s grant of summary judgment de novo, construing the record and all reasonable inferences in favor of the non-moving party.2

So viewed, the record shows that, in 1997, the tax assessors appraised real property owned by Pine Pointe for ad valorem tax purposes. Dissatisfied with the appraisal, Pine Pointe appealed its 1997 tax assessment to the Lowndes County Board of Equalization, which reduced the assessment in September 1997. The tax assessors appealed that decision to the superior court.

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