Ballard & Mock v. Newton County Board of Tax Assessors
Jan 01, 2014OUTCOME: Summary Judgment for Newton County at the trial court level
The case relates to ad valorem property tax assessments. It is a dispute over whether the one-year purchase price freeze under O.C.G.A. 48-5-2 applies to properties purchased at tax sales. I represe ... nted the Newton County Board of Tax Assessors. The trial court agreed with Newton County that tax sales are not arm's length, bona fide transactions and therefore, the one-year purchase price freeze does not apply.
