3545 Mitchell Road, LLC v. Board of Supervisors

ON WRIT OF CERTIORARI

CARLSON, Presiding Justice,

for the Court:

¶ 1. 3545 Mitchell Road LLC d/b/a Tupe-lo Trace Apartments (Tupelo Trace) and *381Pinecrest/Tupelo, L.P. d/b/a Tupelo Seniors Apartments (Pinecrest) (collectively “Tupelo”) appealed the Lee County Circuit Court judgment which affirmed the Lee County Board of Supervisors’ reassessment of Tupelo’s real property and the resulting increase in ad valorem taxes. We assigned this case to the Court of Appeals. Upon affirmance of the trial-court judgment by the Court of Appeals, Tupelo filed a petition for writ of certiora-ri, which we granted.…