Denney v. Coweta County

Andrews, Chief Judge.

This is an appeal from the trial court’s order finding that the Denneys’ tractor was subject to ad valorem taxes as agricultural equipment. The Denneys argue on appeal that the trial court erred in determining that the tractor was not exempt personalty under OCGA § 48-5-42. For the reasons which follow, we agree and reverse the judgment.

Taxable property is defined under OCGA § 48-5-3 as follows: “All real property including, but not limited to, leaseholds, interests less than fee, and all personal property shall be liable to taxation and shall be taxed, except as…