Chatham County Board of Tax Assessors v. Bock

BLACKBURN, Presiding Judge.

In this declaratory judgment action, Stephanie Bock sued the Chatham County Board of Tax Assessors (“BOA”), claiming that the BOA wrongfully refused to apply a county-specific homestead exemption 1 to her property based on the fact that the property had earlier been assessed under the Rehabilitated Historic Property Preferential Assessment Act 2 (“RHPPA”). Following the trial court’s grant of Bock’s motion for summary judgment and its denial of the BOA’s motion for summary judgment, the BOA appeals, arguing that Bock cannot benefit from both the preferential…