ANDREWS, Judge.
This is a consolidated appeal from the Chatham County Superior Court's grant of summary judgment to the Chatham County Board of Tax Assessors in this case which involves the taxability of certain property owned by appellant, Huntingdon II, Ltd. At issue here is whether the agreement between Huntingdon and its tenant, Tidelands Community Mental Health Center ("Tidelands") conveyed an estate for years or a usufruct. The superior court determined that...
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