HERON LAKE II APARTMENTS, L.P. v. LOWNDES COUNTY BOARD OF TAX ASSESSORS

HINES, Presiding Justice.

This is an appeal by the owners of residential rental properties in Lowndes County from a final order of the superior court declaring that OCGA § 48-5-2 (3) (B.1), 1 which excludes low-income housing income tax credits from consideration for the purpose of assessing ad valorem tax, is unconstitutional as violating the taxation uniformity provision of the Georgia Constitution, Ga. Const, of 1983, Art. VII, Sec. I, Par- HI (a) (“taxation uniformity provision”). 2 For the reasons that follow, we affirm the judgment of the superior court.

The following facts are not in…