Pine Pointe Housing, L.P. v. Board of Tax Assessors

Ruffin, Presiding Judge.

The Lowndes County Board of Tax Assessors and Tax Commissioner Mary Nell Robertson (collectively “the tax assessors”) filed a declaratory judgment action against Pine Pointe Housing, L.P. (“Pine Pointe”) to determine Pine Pointe’s liability for 1998 and 1999 ad valorem taxes. The tax assessors moved for summary judgment, arguing that Pine Pointe had underpaid its taxes for those years and, as a result, owed additional sums. The trial court agreed, granting final judgment for the tax assessors. Pine Pointe appeals, and for reasons that follow, we affirm.

“Summary…