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IMERYS CLAYS, INC. v. WASH. CTY. BD. OF TAX

No. A07A1135.

652 S.E.2d 580 (2007)

IMERYS CLAYS, INC. et al. v. WASHINGTON COUNTY BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

September 28, 2007.

Attorney(s) appearing for the Case

Ragsdale, Beals, Seigler, Patterson & Gray, Herbert H. Gray III, Atlanta, David Kent Beals, for Appellant.

Hulsey, Oliver & Mahar, Jane A. Range, Gainesville, Robert W. Wommack Jr., Sandersville, for Appellee.

SMITH, Presiding Judge.

In this property tax matter, Imerys Clays, Inc. and Imerys Kaolin, Inc. appeal the trial court's order enforcing a settlement agreement with regard to the valuation of property in Washington County. Because the trial court based its decision on an erroneous legal theory, we must reverse.

We apply a de novo standard of review to a trial court's order on a motion to enforce a settlement agreement. Because the issues raised are analogous...

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