Gwinnett County v. Gwinnett I Ltd. Partnership

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that the legislature intended the two distinct procedures — (i) the appeal process under OCGA § 48-5-311, and (ii) a refund action under OCGA § 48-5-380 — to serve two distinct purposes
• mere dissatisfaction with amount of assessment or valuation does not make out a claim for refund as an erroneous or illegal ad valorem real property tax
• administrative appeal under OCGA § 48-5-311 available to challenge valuation; refund procedure under OCGÁ § 48-5-380 “intended only to correct errors of fact or law which have resulted in erroneous or illegal taxation”
• “a judgment right for any reason should be affirmed”

Source: CourtListener parenthetical corpus (CC0).