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HALL COUNTY BD. OF TAX ASSESSORS v. NGHS.

No. A12A1508.

730 S.E.2d 715 (2012)

HALL COUNTY BOARD OF TAX ASSESSORS v. NORTHEAST GEORGIA HEALTH SYSTEM, INC.

Court of Appeals of Georgia.

July 17, 2012.

Attorney(s) appearing for the Case

Nancy Lee Richardson , Frank Armstrong III and Rustin Lee Smith , Gainesville, for Appellant.

Madeline Susan Wirt , Gainesville, for Appellee.

ELLINGTON, Chief Judge.

Pursuant to a granted application for an interlocutory appeal, the Hall County Board of Tax Assessors ("the Board") challenges an order of the Superior Court of Hall County that gave the Northeast Georgia Health System, Inc., ("NGHS") leave to litigate the issues of the value of certain property and the uniformity of the tax digest in this de novo tax appeal. Because NGHS failed to present the issues of value and uniformity to the Hall County...

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