Legal Opinion
HERON LAKE II APARTMENTS, LP v. LOWNDES COUNTY BOARD OF TAX ASSESSORS
Supreme Court of Georgia
Decided September 23, 2019No. S19A0975PublishedCited by 7 opinions
1Opinion of the Court
306 Ga. 816
FINAL COPY S19A0975. HERON LAKE II APARTMENTS, LP et al. v. LOWNDES COUNTY BOARD OF TAX ASSESSORS. BOGGS, Justice. This is the second appearance before this Court of the dispute between appellee Lowndes County Board of Tax Assessors (“the Board”) and eight partnerships which built and now operate affordable housing apartment complexes (“Section 42 properties”) in Lowndes County (collectively, “Appellants”), with the help of federal and state Low Income Housing Tax Credits (“LIHTCs” or “Section 42 Tax Credits”), in connection with which they executed Land Use Restrictive Covenants.…
2Cases cited15 opinions
- Randall v. LoftsgaardenSupreme Court of the United States · 1986
- Fed. Deposit Ins. Corp. v. LoudermilkSupreme Court of Georgia · 2019
- Sherman v. Fulton County Board of AssessorsSupreme Court of Georgia · 2010
- City of Atlanta v. Hotels.com, L.P.Supreme Court of Georgia · 2009
- DeKalb County Board of Tax Assessors v. W. C. Harris & Co.Supreme Court of Georgia · 1981
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3Cited by7 opinions
- Bainbridge Limited Lp v. Dekalb County Tax AssessorsCourt of Appeals of Georgia · 2022
- Booze v. StateSupreme Court of Georgia · 2026
- Freedom Heights, Lp v. Lowndes County Board of Tax AssessorsCourt of Appeals of Georgia · 2023
- Gateway Pines Hahira, Lp v. Lowndes County Board of Tax AssessorsCourt of Appeals of Georgia · 2024
- Gateway Pines Hahira, Lp v. Lowndes County Board of Tax AssessorsSupreme Court of Georgia · 2025
2 more not listed; retrieve them via the Exa API.