Legal Opinion
W. D. Ballard v. Newton County Board of Tax Assessors
Court of Appeals of Georgia
Decided June 22, 2015No. A15A0298PublishedCited by 5 opinions
1Opinion of the Court
Boggs, Judge.
This appeal presents an issue of first impression: whether a tax sale qualifies as an “arm’s length, bona fide sale” under OCGA § 48-5-2. The trial court concluded that it does not so qualify. We agree with the trial court and therefore affirm.
“The interpretation of a statute is a question of law. As such, we do not defer to the trial court’s ruling, and we apply the ‘plain legal error’ standard of review.” (Citations, punctuation and footnote omitted.) Clayton County Bd. of Tax Assessors v. City of Atlanta, 299 Ga. App. 233, 234 (682 SE2d 328) (2009). The record reveals that…
2Cases cited11 opinions
- National Tax Funding v. Harpagon Co.Supreme Court of Georgia · 2003
- Gutherie v. Ford Equipment Leasing Co.Court of Appeals of Georgia · 1992
- Land USA, LLC v. Georgia Power CompanySupreme Court of Georgia · 2015
- Maxwell v. StateSupreme Court of Georgia · 2007
- Carringer v. RodgersSupreme Court of Georgia · 2003
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Dekalb County Board of Tax Assessors v. Astor Atl, LLCCourt of Appeals of Georgia · 2019
- PARK SOLUTIONS, LLC v. DeKALB COUNTY BOARD OF TAX ASSESSORSCourt of Appeals of Georgia · 2016
- Clinton Bell v. Bedelia C. HargroveCourt of Appeals of Georgia · 2020
- Farina v. Janet Keenan Housing CorporationDistrict of Columbia Court of Appeals · 2025
- PARK SOLUTIONS, LLC v. DeKALB COUNTY BOARD OF TAX ASSESSORSCourt of Appeals of Georgia · 2016