Legal Opinion

Murray Bakery Products, Inc. v. Board of Tax Assessors

Court of Appeals of Georgia

Decided March 15, 1988No. 75728Published

1Opinion of the Court

186 Ga. App. 559 (1988)

367 S.E.2d 852

MURRAY BAKERY PRODUCTS, INC.

v.

BOARD OF TAX ASSESSORS OF RICHMOND COUNTY.

75728.

Court of Appeals of Georgia.

Decided March 15, 1988.

Rehearing Denied March 28, 1988.

Paul K. Plunkett, for appellant.

Robert C. Daniel, Jr., for appellee.

McMURRAY, Presiding Judge.

In this case of first impression, we are called upon to decide whether certain inventory of a taxpayer is exempt from taxation pursuant to the freeport exemption. OCGA § 48-5-48.2. The superior court determined that the inventory was not exempt.

The taxpayer, Murray Bakery Products, Inc., manufactures…

Also in this document: Dissent.

2Cases cited5 opinions

  1. Rayle Electric Membership Corporation v. CookSupreme Court of Georgia · 1943
  2. Blackmon v. Screven County Industrial Development AuthorityCourt of Appeals of Georgia · 1974
  3. Chilivis v. Cleveland Electric Co. of Georgia, Inc.Court of Appeals of Georgia · 1977
  4. Chilivis v. Marble Products Co.Court of Appeals of Georgia · 1975
  5. Murray Bakery Products, Inc. v. Board of Tax AssessorsCourt of Appeals of Georgia · 1988

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