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GWINNETT I LTD. v. GWINNETT COUNTY

A94A0146.

214 Ga. App. 248 (1994)

GWINNETT I LIMITED PARTNERSHIP v. GWINNETT COUNTY et al.

Court of Appeals of Georgia.

Reconsideration Denied July 29, 1994.

Attorney(s) appearing for the Case

Alston & Bird, T. Michael Tennant, Lori P. Hughes, Timothy J. Peaden, for appellant.

Frederick D. Burkey, Caryl B. Sumner, M. Van Stephens II, for appellees.

ANDREWS, Judge.

In 1989, the Gwinnett County Board of Tax Assessors placed a valuation of $6,001,440 and a tax assessment of $2,400,570 on an apartment complex. The owner at the time of the assessment did not appeal the valuation or assessment to the Board of Equalization within the 30-day appeal period. In January 1990, Gwinnett I Limited purchased the property at a foreclosure sale for $3,000,000. While contending that...

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