FOURTH D I VI SI ON DOYLE, P. J.

, COOM ER and M A R KLE, JJ.

N O T IC E : M otions for r e c ons i de r a tion m us t be ph y sic a l ly r e ce iv ed i n our c le r k ’s offic e w ithin te n da y s of the da te of de c is ion to be de e m ed tim e ly file d.

http://w w w .ga a ppe a l s .us /r ule s

A pr i l 1, 2019



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A1 9 A0 51 6

. DEKALB COUNTY BOARD OF TAX ASSESSORS

v . ASTOR ATL, LLC.

M A R K LE
, J ud g e.

Th e DeKal b Co u n t y Bo ard o f Tax A ss es s o rs (“ t h e Bo ard ”) ap p eal s fro m t h e

t ri al co u rt ’ s g ran t o f s u m

m ary ju d g m en t i n fav o r of As t o r A t l

, LLC (“ As to r”) i n t h i s

d i s p u t e o v er t h e fai r m ark et v al u e o f p ro p ert i es A s t or p u rch as ed i n fo recl o s u re s al es

.

Fo r t h e reas o n s t h at fo ll o w, we affi rm

.

W e rev i ew th e g ran t o f su m m ary ju d g m en t d e n o vo , v iewi n g t h e ev i d en ce in

t h e l i g h t m o s t fav o rab l e t o t h e n o n -m o v an t

. Fa ir v. C V Un d er g r o u n d

, LLC

, 3 4 0 Ga.

Ap p . 7 9 0 (7 9 8 SE2 d 3 58 ) (2 0 1 7 ).

Th e rel ev an t fact s a r e u n d i s p u t ed

. In 20 1 5

, As t o r p u rch as ed t hree DeKal b

Co u n t y p ro p ert i es i n s e p a r a t e fo recl os u re sal es

. As t o r p ai d $ 9 2,0 0 0 fo r t h e fi rs tp ro p ert y , l o cat ed o n H i l l Creek Co v e; $ 8 6

, 0 0 0 fo r t h e seco n d p ro p ert y , l ocat ed o n

Ro y al Sp ri n g s Co u rt ; an d $ 1 0 3

, 5 6 6 fo r t h e th i rd p ro p ert y , l o cat ed o n Sm i t h fi el d Trai l

.

In 2 0 1 6 , t h e Bo ard as s es s ed t h e p ro p ert y t ax es fo r each p ro p ert y

i n ex ces s o f

As t o r’ s p u rch as e p ri ce. Sp eci fi cal l y , t h e Hi l l Creek Co v e p ro pert y w as as s es s ed at a

fai r m ark et v al ue o f $1 1 2 ,8 0 0 ; t h e Ro y al Sp ri n g s Co u rt p ro pert y was as s es s ed at a fai r

m ark et v al u e o f $ 1 09 ,9 0 0 ; an d t h e Sm i t h fi el d Trai l p ro p ert y was as s es s ed at a fai r

m ark et v al u e o f $1 2 8 ,4 0 0

. As t o r ap p eal ed t h e tax as s es sm en t s t o t h e DeKal b Co u n t y

Bo ard o f Eq u al i zat io n , wh i ch up h el d each as s es s m en t

. A s t o r t hen ap p eal ed t o t h e

s u p eri o r co u rt

.

Befo re t he t ri al co u rt

, As t o r m o v ed fo r s u m m ary ju d g m en t

, arg u i n g t h at i t h ad

p u rch as ed t h e p ro p ert ies d u ri n g an arm ’ s l en gt h b on a fi d e s al e, an d t h erefo re t h e

m ax i m u m al l o w ab l e fai r m ark et v al u e fo r 2 0 1 6 t ax as s es s m en t p urp o s es was l i m i t ed

t o t h e 2 0 1 5 p u rch as e p ri ce u n d er OCGA § 4 8 -5 -2 (3 ). Th e Bo ard op p o s ed t h e m o t i o n,

arg u i n g t h at a fo recl os u re s al e d i d n o t q u al ify un d er th e s t at u t e as an arm ’ s l en g t h,

b o n a fi d e sal e as d efi n ed in OCGA § 4 8 -5 -2 (.1 ), an d t h at i t h ad a p p r a i s e d t h e

p ro p ert y i n co n fo rm i ty

wi t h i t s ru l es u s i n g t h e s al es co m p ari s o n ap p ro ach

.

2Th e t ri al co u rt g ran t ed As t o r’ s s u m m ary j u d gm en t m o t io n , fi n d i n g t h at t h e

fo recl o s ure s al es were arm ’ s l en g th b o n a fi d e s al es

. As s u ch , t h e fai r m ark et v al u es

fo r t h e 2 0 1 6 t ax y ear were l i m i t ed t o t h e p u rch as e p ri ces As to r h ad p ai d

.

Th e Bo ard no w ap p eal s , arg u i n g t h at t h e p urch as es d i d n o t m eet t h e

req u i rem en t s fo r an arm ’ s l en g t h

, bo n a fi d e s al e un d er OCGA § 4 8-5 -2 (.1 ) b ecau s e

t h e s el l ers were n o t wi l l i n g p art i ci p an ts an d w ere n o t act in g i n t h ei r o wn s el f i n t eres t s

.

As a res u l t

, A s t o r w a s n o t en t it l ed t o “ freeze” t h e m ax i m u m al l o w ab l e fai r m ark et

v al u es at t h ei r p u rch as e p ri ces u n d er OCGA § 4 8 -5 -2 (3 ). W e are n o t p ers uad ed

.

By s t at u t e, each co u n t y is au t h o ri zed t o as s es s an d l ev y t ax es an n u al ly ag ai n s t

p ro p ert y b as ed o n t he fai r m ark et v al u e o f t hat p ro p ert y

. O CGA §§ 4 8 -5 -6 an d 4 8 -5

-

2 2 0

.

Th e i n t en t an d p u rp o se o f t he t ax l aws o f t h i s s t at e are t o hav e al l

p ro p ert y an d s ub

ject s o f t ax at i on ret u rn ed at t he v al u e w h i ch wo u l d be

real i zed fro m t h e cas h s al e, b u t n ot t h e f o r ced s a l e , o f t he pro p ert y an d

s u b j e ct s as su ch p ro p ert y an d s u bject s are u s u al l y s o l d excep t a s

o t h er wi s e p r o vi d

ed i n t h i s ch ap t er

.

(Em p h as i s s u p p li ed .) OCGA § 4 8 -5 -1

.

OCGA § 4 8 -5 -2 (3 ) p ro v i d es a l i m i t a t i o n o n t h e m ax i m u m al l o wab l e fai r

m ark et v a l u e. Un d er t h at p ro v i s i o n , “ [ n] o t wi t h s ta n d i n g a n

y o t her p r o vi s i o n o

f t h i s

3ch a

pt er t o th e co n t ra r

y , th e t ran s act i o n am o u n t o f th e m o st recen t arm ’ s l en g t h

, b o n a

fi de s al e i n an y

y ear s h al l b e t h e m ax i m

u m al l o w ab l e fai r m ark et v al u e fo r t h e n ex t

t ax ab l e y ear.” (em

p h as i s s u p p l i ed ). “ A rm ’ s l en g t h , b on a fi d e s al e” i s d efi n ed as

a t ran s act i o n wh i ch h as o ccu rred i n g o o d fai t h wi t h o u t frau d o r d ecei t

carri ed o u t by u nrel at ed o r u n affi l i at ed p art ies

, as b y a wi l l i n g b u y er an d

a wi l l i n g s el l er, each act i n g i n h i s o r h er o wn s el f-i n t eres t

, i n cl u di n g b u t

n o t l i mi t ed t o a d is t res s s a l e
, sh o r t s a l e, ba n k s al e, or s a l e a t pu b l i c

a u ct io n

.

(Em p h as i s s u p p li ed .) OCGA § 4 8 -5 -2 (.1 ).

Th e s o l e is s u e i n t h i s ap p eal i s wh et h er a b an k fo recl o s u re sal e p u rs uan t t o a

d eed u n d er p o wer qu al i fi es as an arm ’ s l en g th

, b o n a fi d e s al e. To res o lv e t h i s i s s ue,

we t u rn t o t h e b as i c ru l es o f s t at u t o ry co n s t ru ct i o n

.

“ W h en we co n s i d er t h e m ean i n g o f a s t at u t e, w e m u s t p res u m e t hat t h e Gen eral

As s em b l y m ean t wh at i t s ai d an d s ai d wh at i t m ean t

. T h u s i f t h e l an g u ag e o f t h e

s t at u te i s p lai n an d u nam

b i g u o us , we s i m

p l y ap p ly t h e s t at u te as wri tt en

. ” (Ci t at i on s

an d p u n ct u at i o n o m i t t ed. ) CPF In ves t men t s
, LLLP v. Fu l t on Bd

. o f As s es s o r s , 3 3 0 Ga.

Ap p

. 7 4 4

, 7 4 6 ( 7 69 SE2 d 1 5 9 ) (2 0 1 5 ). Ad d i t i o n al ly

, w e “ m u s t co ns t ru e s t at u t es to

g i v e s en s i b l e an d i n t el l i g en t effect t o al l of t h ei r p ro v i s i o n s an d t o refrai n fro m an y

i n t erp re t a t i o n w h i ch ren d ers an y p art o f t h e s t at u t es m ean in g les s .” (Ci tat i o n s an d

4p u n ct u at i o n o m i t t ed .) Gr a h a m v. McKes s o n In f o rma t i o n S

o lu t i o n s
, LLC

, 2 7 9 Ga.

Ap p

. 36 4

, 3 6 6 (6 3 1 SE2 d 4 2 4 ) (2 0 0 6 ). S e e a l s o Go l d b er g v. S ta t e , 2 8 2 Ga. 5 4 2,

5 4 6 -5 4 7 (6 5 1 SE2 d 6 6 7 ) (2 0 0 7 ) (“ [I] t i s a b as ic ru l e o f co ns t ru ct i o n t h at a s t at u t e o r

co n st i t u t io n al p ro v is i o n s h o u l d b e co ns t ru ed t o m ak e al l i ts p art s h arm o n i ze an d to

g i v e a s en s i b l e an d i n t el l i gen t effect t o each p art

, as i t i s n o t p res u m ed t h at t h e

l eg i s lat u re i n t en d ed t h at an y p art wo u l d b e wi t h o u t m ea n i ng .” (ci t at i o n an d

p u n ct u at i o n o m it t ed )).

Here, we m

u s t reco nci l e t h ree s tat u t ory p ro vi s i o n s

– OCGA § § 4 8 -5 -1

, wh i ch

e x c l u d es fo rced s al es fro m s et t i n g t he v al uat i o n o f a p ro p ert y ; 4 8 -5 -2 (3 ), w h i c h

freezes t h e fai r m ark et v al u e at t h e p ri ce p a i d d u r i n g t h e m os t recen t arm ’ s l en g t h,

b o n a fi de s al e; an d OCGA § 4 8 -5 -2 (.1 ), wh ich d efi n es t h e t erm “ arm ’ s l en gt h

, b o n a

fi de s al e.” W h en we co n si d er t h e s t at u t o ry l an g u ag e u n d er o u r ru l e s o f st at u t o ry

co n st ru ct i o n , we co n cl u d e t h at a fo recl o s u re s al e can s erv e as an arm ’ s l en g t h

, b o n a

fi de s al e.

W e fi rs t n o te t h at t h e d efi n i t i o n of “ arm ’ s l en g t h

, b o n a fi d e s al e” co n t ai n s t h e

p h ras e “ i n cl u d i n g b u t n ot l i m i t e d t o

. ” OCGA § 48 -5 -2 (.1 ). Th i s l an g u ag e i s n ot

r e s t ri ct i v e o r ex cl u s i v e, b u t in s t ead “ refl ect s b ro ad l an gu ag e of i l l u s t rat i o n o r

en l arg em en t .” Hen d

ry v. Hen d

r y , 2 9 2 Ga. 1

, 2 (1 ), n

. 2 (7 3 4 SE2 d 4 6 ) (2 0 1 2 ). Th u s ,

5t h e t y

p es o f s al es i d en t i fi ed i n t he d efi ni t io n are no t t h e on l y t y p es of s al es t h at wo u ld

q u al i fy as an arm ’ s l en gt h , b o n a fi de s al e.

Ad d it i on al l y , as we h av e rep eat ed ly ex p lai n ed

, “ a s p eci fi c st at u t e wi l l p rev ai l

o v er a g en eral s t at u t e, ab s en t an y i n d i cat i o n o f a co n t rary l eg i s l at i v e i n t en t

, t o res o l v e

an y i n co n s i s t en cy b et ween t h em .” See Hu b er t Pr o per t i es
, LLP v. Co b b Co un t y , 3 1 8

Ga. Ap p

. 3 2 1

, 3 2 3 (1 ) (7 3 3 SE2 d 3 7 3 ) (2 0 1 2). H ere, t h e o n e-y ear as s es s m en t freeze

s et fo rt h i n OCGA § 48 -5 -2 (3 ) ap p l i es “ no t wi th s t a n d in g an y o t h er p r o vi s i o n o

f t h i s

ch a pt er t o t h e co n t r a r

y .” By us i n g t h i s p h ras e, t h is p ro vi s i o n t ak es p reced en ce o v er

t h e g en eral i nt en t an d p u rp o s e p ro v i s i o n i n OCGA § 48 -5 -1

, wh i ch ex cl u d es fo rced

s al es fro m s et t i n g t h e t ax v al u at i o n o f t h e p ro p ert y

. See Hu b er t Pr o p er ti es
, LLP

, 3 1 8

Ga. Ap p

. at 3 2 3 (1 ) (d i s cu s s i n g “ n o t wi t h s t an d i n g an y o t h er p ro v i s i o n” l an g u ag e); s ee

al s o Garn er, A Di ct i o n a r y o f M o d ern L eg al Us ag e p

. 6 0 1 (2 d ed

. 19 9 5 ). In o t h er

wo rd s , t h e l an gu ag e i n OCGA § 4 8 -5 -1 t hat ex em p t s fo rced s al es fro m d et erm i n i n g

t h e tax v al ue o f a p ro p ert y i s l i m i t ed b y t h e “ n o t wi t h s tan d i n g an y ot h er p ro v i s i o n ”

l an g u ag e i n OCGA § 4 8-5 -2 (3 ) as wel l as b y i t s o wn term s “ ex cep t a s o t h erwi s e

p ro v id ed i n t h i s ch ap t e r

. ” S e e O CGA § 4 8 -5 -1 ; Hu b er t Pr o p er t i es
, LLP

, 3 1 8 Ga.

Ap p . at 3 2 3 (1 ).

6W e reach ed t hi s s am e co n cl u s i o n i n P ar k S o l u t i o n s
, LLC v. DeKa l b Co u n t y Bd

.

o f Ta x As s e s s o r

s , 3 3 6 Ga. Ap p

. 8 3 2

, 8 3 6 (1 ) (7 8 3 SE2 d 4 5 3) (2 0 1 6 ) (p h y s i cal

p reced en t o n l y ). Th ere, aft er co n s i d eri ng t h es e s am e st at u t e s to g et h er, we h el d t h at

a ju d i ci al fo recl os u re s al e q u al i fi es as an arm ’ s l en g t h

, b o n a fi d e sal e b ecau s e t h e

l an g u ag e ex cl u d i n g “ fo rced s al e” in OCGA § 4 8- 5

- 1 d i d n o t req u i re u s t o read

fo recl o s ure s al es o u t o f t h e d efi n i t io n o f an arm ’ s l en g t h, b o n a fi de s al e. Id

. at 8 3 5

-

8 3 6 (1 ).

In co n t ras t , i n Ba ll a r d v. Newt o n Co u nt y B d

. o f Ta x As s es s o r

s , 3 3 2 Ga. Ap p.

5 2 1 (7 7 3 SE2 d 7 8 0 ) (2 0 15 ), a cas e i n vo l v in g a t ax s al e, we ex pl ai n ed t h at a “ fo rced

s al e,” s u ch as a fo recl o s u re s al e, wo ul d n o t q u al i fy as an a r m ’s l e n g t h

, b o n a fi d e

t ran s act io n b ecau se t he o wn er ret ai n ed a ri g h t of red em p t i o n , an d t h e pu rch as er d id

n o t o b t ai n a fee s i m

pl e ti tl e to t he p ro p ert y u n t il t h e red em p t i o n p eri o d ran

. Id

. at 5 2 4

-

5 2 5

. W e fu rt h er n o t ed t h at a t ax s al e was di s t i n g u i s h ab l e fr o m a b a n k s al e, an d we

co n cl u d ed t h at t h e l eg i s l at u re i n t en d ed t h at a t ax s al e b e t reat ed li k e a fo rced s al e t h at

fel l ou t si d e t h e d efi n i t i o n o f a n arm ’ s l en gt h

, bo n a fi d e tran s act i o n

. Id

. at 5 2 3 -5 2 5.

M o reo v er, we n o t ed th at “ [f] o recl o s u re s al es

. . . are fo rced s al es co n du ct e d u n d e r

c o n d i t i o n s t h at di ffer fro m t h e o rd i n ary m ark et fo r t h e p ro pert y i n q u es t i o n , an d

n o t o ri o u s l y fai l t o b ri n g t h e t ru e m ark et p ri ce o f t h e p ro p ert y

. ” (Ci tat i o n s an d

7p u n ct u at i o n o m i t t ed .) Id

. at 5 2 3

. Im p o rt an t l y , h owev er, b ecau s e t h e s al e at i s s u e in

Ba l l a r d was a t ax s al e, t h e d i s cu s s i o n of fo recl o s ure s al es i s s im p l y d i ct a, an d we are

n o t b o u n d t o fo l l o w i t

. Zep p v. Br a n n en , 2 8 3 Ga. 3 9 5

, 3 9 7 ( 6 5 8 S E 2 d 5 6 7) (2 0 0 8

(“ we are n o t b ou n d t o fo l l o w

. . . d i ct a in a p ri o r c a s e w h e r e th e p o i n t n o w at i s s u e

was n ot fu l l y

d eb at ed .”) (ci t at i o n an d p u n ct u at i o n o m i t t ed ).

In th i s cas e, we are faced wi t h a fo recl o su re s al e ak i n t o t h at in Pa r k S o l u t i o n s ,

n o t a t ax s al e as i n Ba l l ar d

, an d we are p ers uad ed b y t he reas o n in g i n P a r k S o l u t i o n s

.

R e a d in g t h e rel ev an t s tat u t o ry p ro v i s i o n s t o g et h er, an d u s in g o u r ru l es o f s t at u t o ry

co n st ru ct i o n , we co n cl ud e t hat fo recl o s ure s al es can b e arm ’ s l en g t h

, b o na fi d e s al es

.

See Pa r k S o lu t i o n s , 3 3 6 Ga. Ap p

. at 83 3 -8 3 5 (1 ). Th e fact th at t h e sal e m ay n o t b ri n g

i n t he t ru e m ark et v al u e o f t h e p ro p ert y d oes n o t req u ire u s t o fi n d o th erwi se; t h e fact

t h at t h e s al e res u l t s i n a fi nan ci al l o s s i s n ot rel ev an t t o ou r d et erm i n at i o n. See CPF

In ves t men t

s , 3 3 0 G a. Ap p

. at 7 4 9

.

Hav i n g co n cl u d ed t h at a fo recl o s u re s al e is an arm ’ s l en g th

, b o n a fi d e s al e, we

ag ree wi t h t h e t ri al co u rt t hat t he Bo ard was p recl u d ed fro m t ax i n g t h es e p ro p ert i es

at fai r m ark et v al u es h i g her th an t h e am o u n t s p ai d at t h e p u b l i c au ct i on s

. O CGA § 4 8

-

5 -2 (3 ). Th e t ri al co u rt ’ s o rd er g ran t i ng s u m m ary ju dg m en t t o As t or i s affi rm ed

.

Ju d g men t a f f i r m ed . Do yl e, P. J., a n d

Co o mer , J., co n cu r

.

8