CHATHAM COUNTY BOARD OF TAX ASSESSORS v. Emmoth

HUNSTEIN, Justice.

This appeal involves the interpretation of OCGA § 48-5-7.2, which provides for the certification of property as rehabilitated historic property for purposes of preferential assessment under OCGA § 48-5-7 (c) and the “freezing” of this assessed value for ad valorem taxation during the rehabilitation period and thereafter for up to ten years. Anna K. Emmoth sought to utilize the provisions of OCGA § 48-5-7.2 to qualify for the preferential assessment after she decided to improve her property in Savannah. Emmoth first obtained preliminary certification of her property by the…