Imerys Clays, Inc. v. Washington County Board of Tax Assessors

Smith, Presiding Judge.

In this property tax matter, Imerys Clays, Inc. and Imerys Kaolin, Inc. appeal the trial court’s order enforcing a settlement agreement with regard to the valuation of property in Washington County. Because the trial court based its decision on an erroneous legal theory, we must reverse.

We apply a de novo standard of review to a trial court’s order on a motion to enforce a settlement agreement. Because the issues raised are analogous to those in a motion for summary judgment, in order to succeed on a motion to enforce a settlement agreement, a party must show the court…