Legal Opinion
CPF Investments, LLLP v. Fulton County Board of Assessors
Court of Appeals of Georgia
Decided February 19, 2015No. A14A2268PublishedCited by 9 opinions
1Opinion of the Court
Branch, Judge.
This interlocutory appeal arises out of a dispute between CPF Investments, LLLP (“CPF’) and the Fulton County Board of Assessors (“the Board”) over the Board’s valuation of certain real property owned by CPF. CPF purchased the property in 2011 from the Federal Home Loan Mortgage Corporation (“Freddie Mac”), and CPF contends that OCGA § 48-5-2 (3)1 requires the Board to value the property at its 2011 sale price for the 2012 tax year. CPF moved for summary judgment on this issue in the court below and the Board opposed that motion. The Board argued that OCGA § 48-5-2 (3) does not…
2Cases cited6 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Deal v. ColemanSupreme Court of Georgia · 2013
- Frazier v. Southern Railway CompanySupreme Court of Georgia · 1946
- Six Flags Over Georgia II, L.P. v. KullSupreme Court of Georgia · 2003
- OPENSIDED MRI OF ATLANTA, LLC v. ChandlerSupreme Court of Georgia · 2010
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Douglas County v. Hamilton State BankCourt of Appeals of Georgia · 2017
- Dekalb County Board of Tax Assessors v. Astor Atl, LLCCourt of Appeals of Georgia · 2019
- INSTITUTE FOR JUSTICE v. REILLY Et Al.Court of Appeals of Georgia · 2019
- Kingdom Retail Group, LLP v. Pandora Franchising, LLCCourt of Appeals of Georgia · 2015
- PARK SOLUTIONS, LLC v. DeKALB COUNTY BOARD OF TAX ASSESSORSCourt of Appeals of Georgia · 2016
4 more not listed; retrieve them via the Exa API.