Georgia Court of Appeals

Park Solutions, LLC. v. Dekalb County Board Of Tax Assessors

A15A2136 March 23, 2016 Reversed

Automated case summary

What the court decided

The legal issue was whether a sheriff's sale constituted an arm's length, bona fide sale for determining maximum allowable fair market value under OCGA § 48-5-2 (3). The Georgia Court of Appeals reversed the superior court's ruling, finding that because the sale was a distress sale and public auction, it qualified as an arm's length transaction.