Legal Opinion
General Electric Capital Computer Services v. Gwinnett County Board of Tax Assessors
Court of Appeals of Georgia
Decided March 3, 2000No. A99A1970, A99A1971PublishedCited by 10 opinions
1Opinion of the Court
McMurray, Presiding Judge.
These are the third and fourth cases between appellant-plaintiff General Electric Capital Computer Services (“GECC”) and the Gwinnett County Board of Tax Assessors. The history of this matter dates back to the early 1990s. GECC desired to establish a warehouse facility to store testing and measuring equipment which it held for sale, lease and rental to customers in and out of Georgia. Assured that this sort of inventory would be eligible for freeport exemption from ad valorem taxation under OCGA § 48-5-48.2, GECC located its warehouse facility in Gwinnett County and,…
2Cases cited9 opinions
- Lau's Corp., Inc. v. HaskinsSupreme Court of Georgia · 1991
- Waldroup v. Greene County Hospital AuthoritySupreme Court of Georgia · 1995
- Boozer v. HigdonSupreme Court of Georgia · 1984
- Adams v. Sears, Roebuck & Co.Court of Appeals of Georgia · 1997
- Apollo Travel Services v. Gwinnett County Board of Tax AssessorsCourt of Appeals of Georgia · 1998
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Gwinnett County Board of Tax Assessors v. General Electric Capital Computer ServicesSupreme Court of Georgia · 2000
- Atlanta Casualty Insurance v. GardenhireCourt of Appeals of Georgia · 2001
- Cobb County v. City of SmyrnaCourt of Appeals of Georgia · 2004
- Hinely v. Alliance Metals, Inc.Court of Appeals of Georgia · 2007
- Stephens v. State Farm Fire & Casualty Co.Court of Appeals for the Eleventh Circuit · 2005
5 more not listed; retrieve them via the Exa API.