SPH Glynn, LLC v. Glynn County Board of Tax Assessors
326 Ga. App. 196
Ga. Ct. App.2014Background
- SPH Glynn, LLC appeals from denial of attorney fees under OCGA § 48-5-311(g)(4)(B)(ii) and the Board of Tax Assessors appeals the moratorium ruling; cases consolidated.
- SPH purchased 6,881-acre timberland parcel in Sept. 2008 from Plum Creek; 2008 Board valued at $2,612,027.60.
- New parcel number 02-02828 assigned Jan. 1, 2009; 2009, 2010, 2011 valuations issued; 2009 value not appealed by SPH, 2010–2011 appealed.
- HB 233 enacted OCGA § 48-5B-1 moratorium in 2009, capping increases in assessed value at 2008 level for 2009–2010–2011.
- Trial court denied SPH’s fees; Board challenged moratorium applicability; court held moratorium applies to 2010–2011 valuations; final determination of value set at 2008 level for fees calculation.
- Court remands for attorney fee award; judgment affirmed for the Board on moratorium issues and reversed/remanded for fees on SPH’s case.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Does OCGA § 48-5B-1 moratorium apply to the subject property? | SPH argues moratorium caps value for 2010–2011. | Board contends moratorium does not apply to subdivision/parcel creation date. | Yes, moratorium applies to 2010–2011 values. |
| Was the moratorium issue waived by SPH? | SPH raised the moratorium in de novo appeal. | Board says not preserved. | Not waived; de novo review permits new issues. |
| Does new parcel numbering defeat moratorium applicability? | N/A | New parcel means no 2008 value to freeze. | Parcel creation does not defeat moratorium; applies to property value history. |
| Whether final determination of value triggers attorney fees under OCGA 48-5-311(g)(4)(B)(ii)? | Capped value ($2,612,027.60) is final determination; fees warranted. | Final value not determined due to moratorium remand. | Final determination reached under cap; fee award required. |
Key Cases Cited
- Fulton County Bd. of Tax Assessors v. Nat. Biscuit Co., 296 Ga. App. 884 (Ga. App. 2009) (de novo review and fee considerations in tax appeals)
- Weeks v. Gwinnett County Bd. of Tax Equalization, 139 Ga. App. 37 (Ga. App. 1976) (administrative appeal exhaustion and review principles)
- Gilmer County Bd. of Tax Assessors v. Spence, 309 Ga. App. 482 (Ga. App. 2011) (administrative posture and review scope in moratorium context)
- Fulton County Bd. of Tax Assessors v. Lamb, 298 Ga. App. 618 (Ga. App. 2009) (policy on recovering attorney fees when value is capped by statute)
- Calliope Properties, 315 Ga. App. 405 (Ga. App. 2012) (Board cannot negate fee mandate by stipulating to a lower valuation)
- The Taxpayers v. Bd. of Tax Assessors, 292 Ga. 31 (Ga. 2012) (statutory procedures for administrative appeals and moratorium applicability)