Legal Opinion
Los Angeles Tile Co. v. Chatham County Board of Tax Assessors
Court of Appeals of Georgia
Decided June 8, 1993No. A93A0703PublishedCited by 2 opinions
1Opinion of the Court
Andrews, Judge.
Los Angeles Tile Company (LATCO), an importer of ceramic tile, appealed to the superior court pursuant to OCGA § 48-5-311 (f) seeking to establish that tile stored in its Garden City warehouse was foreign merchandise in transit exempt under OCGA § 48-5-5 from ad valorem taxation by the Chatham County Board of Tax Assessors (the Board). LATCO appeals from the superior court order granting summary judgment in favor of the Board.
OCGA § 48-5-5 provides: “Foreign merchandise in transit shall acquire no situs so as to become subject to ad valorem taxation by political subdivisions of…
2Cases cited9 opinions
- Lau's Corp., Inc. v. HaskinsSupreme Court of Georgia · 1991
- 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
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3Cited by2 opinions
- Lee v. CSX Transportation, Inc.Court of Appeals of Georgia · 1998
- Myra Little v. Jim-Lar CorporationCourt of Appeals of Georgia · 2019