Legal Opinion
Board of Assessors of Jefferson County v. McCoy Grain Exchange, Inc.
Court of Appeals of Georgia
Decided August 24, 1998No. A98A0787PublishedCited by 16 opinions
1Opinion of the Court
Smith, Judge.
This appeal involves the construction of OCGA § 48-5-48.2, which governs the freeport exemption from ad valorem taxation. McCoy Grain Exchange, Inc., the taxpayer, applied to the Board of Assessors of Jefferson County for such an exemption for the farm products stored on its property in its grain merchandising and storage business. The board of assessors denied the exemption, as did the board of equalization. The taxpayer then appealed to the Superior Court of Jefferson County, which reversed the decision of the board of equalization and granted the exemption. This appeal by the…
2Cases cited5 opinions
- C. W. Matthews Contracting Co. v. Capital Ford Truck Sales, Inc.Court of Appeals of Georgia · 1979
- Tec America, Inc. v. DeKalb County Board of Tax AssessorsCourt of Appeals of Georgia · 1984
- JCS Enterprises, Inc. v. Vanliner InsuranceCourt of Appeals of Georgia · 1997
- Murray Bakery Products, Inc. v. Board of Tax AssessorsCourt of Appeals of Georgia · 1988
- Murray Bakery Products, Inc. v. Board of Tax Assessors of Richmond County, GeorgiaSupreme Court of Georgia · 1988
3Cited by16 opinions
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- Lifestyle Family, L.P. v. Lawyers Title InsuranceCourt of Appeals of Georgia · 2002
- Nuci Phillips Memorial Foundation, Inc. v. Athens-Clarke County Board of Tax AssessorsSupreme Court of Georgia · 2010
- Res-Ga Hightower, LLC v. GolshaniCourt of Appeals of Georgia · 2015
- Killearn Partners, Inc. v. Southeast Properties, Inc.Court of Appeals of Georgia · 2004
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