Gwinnett I Ltd. Partnership v. Gwinnett County

Andrews, Judge.

In 1989, the Gwinnett County Board of Tax Assessors placed a valuation of $6,001,440 and a tax assessment of $2,400,570 on an apartment complex. The owner at the time of the assessment did not appeal the valuation or assessment to the Board of Equalization *249within the 30-day appeal period. In January 1990, Gwinnett I Limited purchased the property at a foreclosure sale for $3,000,000. While contending that the assessment was illegal and erroneous because of improper valuation, lack of uniformity, and lack of equalization, Gwinnett I paid the Gwinnett County Tax Commissioner…