Park Solutions bought land at a sheriff’s sale for $25,000 and later challenged DeKalb County’s valuation for tax purposes. The issue was whether the sheriff’s sale qualified as an “arm’s length, bona fide” sale under Georgia’s property-tax statute, making the sale price the maximum fair-market value for the next taxable year. The trial court concluded that the transaction did not qualify because the prior owner and the buyer were related. The Court of Appeals reversed. The sheriff, not the prior owner, was the grantor in the sale, and the sheriff and Park Solutions were unrelated and unaffiliated. Because the relevant transaction was an arm’s-length sale between those parties, the sale price controlled the statutory valuation analysis. The court rejected the trial court’s contrary focus on the relationship between the former owner and the buyer. The judgment was reversed. One judge concurred in the judgment only, limiting the decision to the issues presented and declining to treat the opinion as binding precedent under the appellate rule.