Legal Opinion
Apollo Travel Services v. Gwinnett County Board of Tax Assessors
Court of Appeals of Georgia
Decided February 26, 1998No. A97A2279PublishedCited by 17 opinions
1Opinion of the Court
Birdsong, Presiding Judge.
Apollo Travel Services appeals from the grant of summary judgment to the Gwinnett County Board of Tax Assessors. This case concerns the denial of Apollo’s request for an inventory/freeport ad valorem tax exemption under OCGA § 48-5-48.2. The Board of Tax Assessors denied the request because the property on which the exemption was claimed was leased equipment which the Board determined was not eligible for a freeport exemption.
Apollo appealed this decision to the Gwinnett County Board of Equalization, and when that appeal was unsuccessful, further appealed to the…
2Cases cited12 opinions
- Lau's Corp., Inc. v. HaskinsSupreme Court of Georgia · 1991
- Goring v. MartinezCourt of Appeals of Georgia · 1996
- MALAGA Management Co. v. John Deere Co.Court of Appeals of Georgia · 1993
- Tuten v. City of BrunswickSupreme Court of Georgia · 1992
- Rayle Electric Membership Corporation v. CookSupreme Court of Georgia · 1943
7 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Gwinnett County Board of Tax Assessors v. General Electric Capital Computer ServicesSupreme Court of Georgia · 2000
- Delta Air Lines, Inc. v. Clayton County Board of Tax AssessorsCourt of Appeals of Georgia · 2000
- Morrison v. ClabornCourt of Appeals of Georgia · 2008
- Clayton County Board of Tax Assessors v. City of AtlantaCourt of Appeals of Georgia · 2007
- Fulton County Tax Commissioner v. General Motors Corp.Court of Appeals of Georgia · 1998
12 more not listed; retrieve them via the Exa API.