Legal Opinion
Hart County Board of Tax Assessors v. Dunlop Tire & Rubber Corp.
Supreme Court of Georgia
Decided April 4, 1984No. 40762PublishedCited by 3 opinions
1Opinion of the Court
Marshall, Presiding Justice.
The question for decision in this case is whether a plant for the manufacture of golf and tennis balls leased by the Hart County Industrial Development Authority (referred to hereinafter as Development Authority) to Dunlop Tire and Rubber Company is exempt from ad valorem taxation by Hart County.
Evidence introduced at the jury trial below showed that Dunlop leased the manufacturing facility from the Development Authority in 1967, and expanded the facility in 1972, in large part because of the ad valorem tax exemption. However, in 1982, the Hart County Board of Tax…
2Cases cited5 opinions
- Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
- Wasden v. Rusco Industries, Inc.Supreme Court of Georgia · 1975
- Mason v. Service Loan & Finance Co.Court of Appeals of Georgia · 1973
- National Advertising Co. v. Department of TransportationCourt of Appeals of Georgia · 1979
- McMillan v. JacobsSupreme Court of Georgia · 1982
3Cited by3 opinions
- Clayton County Board of Tax Assessors v. City of AtlantaCourt of Appeals of Georgia · 2007
- Coweta County Board of Tax Assessors v. Ego Products, Inc.Court of Appeals of Georgia · 1999
- Hart County Board of Tax Assessors v. Dunlop Tire & Rubber Corp.Supreme Court of Georgia · 1984