• Columbus, Georgia Board Of Tax Assessors et al. v. Medical Center Hospital Authority

    Publication Date: 2018-05-16
    Practice Area: Civil Appeals | Tax
    Industry: Health Care | State and Local Government
    Court: Georgia Court of Appeals
    Judge: Presiding Judge McFadden
    Attorneys: For plaintiff: Robert Lomax (Robert R. Lomax LLC), Columbus; Kevin Meeks, Charles Palmer (Troutman & Sanders LLP), Atlanta, for appellant.
    for defendant: Jeffrey Brown (Brown & Adams LLC), Columbus; Andrew Rothschild, Jerome Rothschild (Rothschild & Rothschild PC), Columbus, for appellee.

    Case Number: A16A0638

    Tax Exemption Claim Could Be Raised Again Before Trial Court Where Neither Supreme Court nor Court of Appeal Had Reviewed Issue Prior to Remand

  • New Cingular Wireless PCS, LLC et al. v. Georgia Department Of Revenue et al.

    Publication Date: 2018-05-11
    Practice Area: Communications and Media | Tax
    Industry: Technology Media and Telecom
    Court: Georgia Supreme Court
    Judge: Presiding Justice Melton
    Attorneys: For plaintiff: Bryan Anthony Vroon (Law Offices of Bryan A. Vroon LLC), Atlanta; Margaret C. Wilson (Wilson Law Group LLC), Somerville, for appellant.
    for defendant: William Wright Banks Jr., Alex Fredrick Sponseller, Christopher M. Carr, Nancy M. Gallagher (Department of Law), Atlanta, for appellee.

    Case Number: S17G1256

    The Supreme Court partially reversed and partially vacated the Court of Appeals' decision affirming the dismissal of a suit AT&T filed against the Georgia Department of Revenue to challenge the denial of a request for a tax refund.

  • Suntrust Bank v. Todd Cowan, As Tax Commissioner For Douglas County et al.

    Publication Date: 2018-03-22
    Practice Area: Civil Procedure | Real Estate | Tax
    Industry: Real Estate
    Court: Georgia Court of Appeals
    Judge: Judge Reese
    Attorneys: For plaintiff: Gregory Crochet (Kutak Rock LLP), Atlanta, for appellant.
    for defendant: Kenneth Bernard, Stephanie Regas (Sherrod & Bernard), Douglasville; John Doe, Jane Doe, Douglasville; Regina Jordan, Los Angeles; John Ayoub (Ayoub & Mansour, LLC), Atlanta, for appellee.

    Case Number: A17A1850

    Lienholder Who Received Excess Funds From Tax Sale Was Subject to Subsequent Appellate Court Rulings Modifying Rights of Redeeming Creditors

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

    Publication Date: 2018-02-22
    Practice Area: Administrative Law | Tax
    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
    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.