Legal Opinion
Seabrook Corp. v. Chatham County Board of Equalization
Court of Appeals of Georgia
Decided May 11, 1990No. A90A0510PublishedCited by 2 opinions
1Opinion of the Court
Banke, Presiding Judge.
The Board of Equalization of Chatham County assessed ad valorem taxes against an inventory of stone tile/slab which the appellant had imported to this country from the People’s Republic of China through the Port of Savannah. The appellant appealed to superior court, contending that the property was “foreign merchandise in transit” and that the assessment was therefore prohibited by OCGA § 48-5-5. The superior court awarded summary judgment to the Board of Equalization, and this appeal followed.
The goods were warehoused in Chatham County for 17 months, from August 1987…
2Cases cited5 opinions
- Walling v. Jacksonville Paper Co.Supreme Court of the United States · 1943
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Michelin Tire Corp. v. WagesSupreme Court of the United States · 1976
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
- Wages v. Michelin Tire CorporationSupreme Court of Georgia · 1975
3Cited by2 opinions
- Pier 1 Imports v. Chatham County Board of Tax AssessorsCourt of Appeals of Georgia · 1991
- Los Angeles Tile Co. v. Chatham County Board of Tax AssessorsCourt of Appeals of Georgia · 1993