BTA v. AVALON HILLS PARTNERS, LLC

No. A10A2283.

705 S.E.2d 674 (2010)

HALL COUNTY BOARD OF TAX ASSESSORS v. AVALON HILLS PARTNERS, LLC et al.

Court of Appeals of Georgia.

December 30, 2010.


Attorney(s) appearing for the Case

Joseph A. Homans , Fox, Chandler, Hormans, Hicks & McKinnon, Gainesville, for appellant.

Smith, Gilliam, Williams & Miles, Steven P. Gilliam , Keith J. Whitaker , Gainesville, for appellees.


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;

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