International Auto Processing, Inc. v. Glynn County

Ellington, Judge.

International Auto Processing, Inc. (“IAP”) filed this action pursuant to OCGA § 48-5-380, seeking a refund for four years’ worth of ad valorem taxes paid to Glynn County. The trial court granted the county’s motion for summary judgment and subsequently denied LAP’s motion for reconsideration. IAP appeals, contending the trial court erred in concluding that IAP failed to meet the requirements for a refund and erred in refusing to allow IAP to submit additional evidence in support of its motion for reconsideration. Finding no error, we affirm.

1. IAP contends the trial court…