HERON LAKE II v. LOWNDES COUNTY BD. OF TAX

S19A0975.

833 S.E.2d 528 (2019)

HERON LAKE II APARTMENTS, LP et al. v. LOWNDES COUNTY BOARD OF TAX ASSESSORS.

Supreme Court of Georgia.

Decided: September 23, 2019.


Attorney(s) appearing for the Case

Roy E. Barnes , John Ross Bartholomew , The Barnes Law Group, LLC, Atlanta Street, Marietta, Georgia 30061, for Appellant.

Walter Gus Elliott , Elliott, William Gus Elliott , Blackburn & Gooding, PC, 3016 North Patterson Street, Valdosta, Georgia 31602, Russell Dale Henry , Thomson Kurrie , Edward Fowler Preston , Coleman Talley LLP, 910 North Patterson Street P.O., Box 5437, Valdosta Georgia, 31601, Alfred J. Powell , Powell & Erwin, P.C., P.O. Box 188, Camilla, Georgia 31730, for Appellee.

Henry R. Chalmers , Jennifer Lynne Shelfer , Jeffrey Lynne Shelfer , Arnall Golden Gregory, LLP, 171 17th Street N.W. Suite 2100, Atlanta, Georgia 30363, Christopher Michael Carr , Ander Alan Pinson , William Wright Banks , Alex Frederick Sonseller , Oliver Turn Suden , Department of Law, 40 Capitol Square SW, Atlanta, Georgia 30334-1300, for Amicus Appellant.


This is the second appearance before this Court of the dispute between appellee Lowndes County Board of Tax Assessors ("the Board") and eight partnerships which built and now operate affordable housing apartment complexes ("Section 42 properties") in Lowndes County (collectively, "Appellants"), with the help of federal and state...

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