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PINE POINTE HOUSING v. BOARD OF TAX ASSES.

No. A04A1218.

605 S.E.2d 443 (2004)

269 Ga. App. 855

PINE POINTE HOUSING, L.P. v. BOARD OF TAX ASSESSORS OF LOWNDES COUNTY et al.

Court of Appeals of Georgia.

Certiorari Denied January 24, 2005.

Attorney(s) appearing for the Case

Coleman, Talley, Newbern, Kurrie, Preston & Holland, Edward F. Preston, for appellant.

Elliott & Blackburn, Walter G. Elliott II, for appellees.

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...

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