Legal Opinion
Pine Pointe Housing, L.P. v. Lowndes County Board of Tax Assessors
Court of Appeals of Georgia
Decided March 12, 2002No. A01A1825PublishedCited by 24 opinions
1Opinion of the Court
Mikell, Judge.
In 1996, Pine Pointe Housing, L.P. completed construction of a 71-unit rental housing project in Valdosta. Through an agreement with the Georgia Financing and Housing Authority, the property received an allocation of low-income housing tax credits under Section 42 of the Internal Revenue Code of 1986, as amended. Pine Pointe’s limited partnership structure allows the tax credits to “flow through” to the benefit of its limited partners. As required by federal law, Pine Pointe agreed to rent the property to low-income tenants at below-market rates for 15 years and filed a…
2Cases cited13 opinions
- Randall v. LoftsgaardenSupreme Court of the United States · 1986
- National Association for Advancement of Colored People v. OverstreetSupreme Court of Georgia · 1965
- Ross v. LetticeSupreme Court of Georgia · 1910
- Cascade Court Ltd. Partnership v. NobleCourt of Appeals of Washington · 2001
- Pearson v. City of AtlantaCourt of Appeals of Georgia · 1998
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Chepstow Limited v. Marshall B. HuntCourt of Appeals for the Eleventh Circuit · 2004
- STATE BUILDING AND CONSTRUCTION TRADES COUNCIL v. DuncanCalifornia Court of Appeal · 2008
- In re Creekside Senior Apartments, LPBankruptcy Appellate Panel of the Sixth Circuit · 2012
- Huron Ridge LP v. Ypsilanti TownshipMichigan Court of Appeals · 2007
- Hometowne Associates, L.P. v. MaleyIndiana Tax Court · 2005
19 more not listed; retrieve them via the Exa API.