Gwinnett County Board of Tax Assessors v. APAC-Georgia, Inc.

Blackburn, Judge.

This appeal is from the trial court’s order entered against the appellant Gwinnett County Board of Tax Assessors1 (Board of Tax Assessors). The trial court affirmed the decision of the Gwinnett County Board of Equalization granting the appellee, APAC-GEORGIA, Inc. (APAC-GEORGIA), an exemption on its 1993 personal property tax return pursuant to OCGA § 50-17-29 (e).2

APAC-GEORGIA is a highway construction contractor with corporate offices in Cobb and Fulton counties. In 1988, it moved certain machinery and equipment to a company property in Gwinnett County known as the Norcross…