Legal Opinion

Diversified Golf, LLC v. Hart County Board of Tax Assessors

Court of Appeals of Georgia

Decided March 26, 2004No. A03A2276, A03A2317PublishedCited by 6 opinions

1Opinion of the Court

Adams, Judge.

The City of Hartwell acquired land to create a spray field for disposing treated wastewater, then decided to develop a municipal golf course on the property, which could be irrigated with the water. The city conveyed the property to a newly established recreation authority, which then leased the land to Diversified Golf, LLC, a private concern formed to develop, construct, and operate the golf course. When Hart County later assessed Diversified for ad valorem taxes based on the value of the land and improvements, Diversified began a series of appeals regarding whether its…

2Cases cited15 opinions

  1. Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
  2. Warehouses Inc. v. WetherbeeSupreme Court of Georgia · 1948
  3. Camp v. Delta Air Lines, Inc.Supreme Court of Georgia · 1974
  4. Allright Parking of Georgia, Inc. v. Joint City-County Board of Tax AssessorsSupreme Court of Georgia · 1979
  5. Hutcheson v. HodnettSupreme Court of Georgia · 1902

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3Cited by6 opinions

  1. Pinnacle Properties V, LLC v. Mainline Supply of Atlanta, LLCCourt of Appeals of Georgia · 2012
  2. The City of College Park v. Paradies-Atlanta, LLCCourt of Appeals of Georgia · 2018
  3. Morton v. Glynn County Board of Tax AssessorsCourt of Appeals of Georgia · 2008
  4. Chatham County Board of Assessors v. Jay Lalaji, Inc., Airport HotelsCourt of Appeals of Georgia · 2020
  5. GEORGIACARRY.ORG, INC. v. THE ATLANTA BOTANICAL GARDEN, INC.Court of Appeals of Georgia · 2022

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