SPH Glynn, LLC v. Glynn County Board of Tax Assessors

DOYLE, Presiding Judge.

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,…