Legal Opinion
Hall County Board of Tax Assessors v. Avalon Hills Partners, LLC
Court of Appeals of Georgia
Decided December 30, 2010No. A10A2283PublishedCited by 6 opinions
1Opinion of the Court
PHIPPS, Presiding Judge.
The Hall County Board of Tax Assessors (BTA) contends that the superior court erred by denying its motion to dismiss the tax appeals of three companies: (i) Avalon Hills Partners, LLC; (ii) Elrod Road Development, LLC; and (iii) Clermont Station Development Partners, LLC (collectively hereinafter “LLCs”). The BTA acknowledges that the LLCs complied with the statutory procedure for filing returns of their real property for tax year 2009; 1 however, the BTA argues that, upon receiving the resulting 2009 notices of assessment, the LLCs failed to satisfy a separate…
2Cases cited9 opinions
- Gillen v. BostickSupreme Court of Georgia · 1975
- Gwinnett County v. Gwinnett I Ltd. PartnershipSupreme Court of Georgia · 1995
- Walker v. Department of TransportationCourt of Appeals of Georgia · 2006
- In the Interest of J. D. A.Court of Appeals of Georgia · 2004
- Hooten v. ThomasCourt of Appeals of Georgia · 2009
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- HALL COUNTY BOARD OF TAX ASSESSORS v. WESTREC PROPERTIES, INC. (Five Cases)Supreme Court of Georgia · 2018
- Hall Cnty. Bd. of Tax Assessors v. Westrec Props., Inc.Supreme Court of Georgia · 2018
- Fulton County Board of Assessors v. Calliope Properties, LLCCourt of Appeals of Georgia · 2011
- Fulton County Board of Assessors v. Greenfield Investment Group LLCCourt of Appeals of Georgia · 2012
- Dickey v. Fulton County Board of AssessorsCourt of Appeals of Georgia · 2015
1 more not listed; retrieve them via the Exa API.