Tec America, Inc. v. DeKalb County Board of Tax Assessors

Carley, Judge.

The instant ad valorem tax case arises as a consequence of Arti cle 7, Section 1, Paragraph 4 of the Constitution of 1976. That constitutional provision provided, in relevant part, that “[t]he governing authority of any county or municipality may, subject to the approval of the electors of such political subdivision, exempt from ad valorem taxation, including all such taxes levied for educational purposes and for State purposes, all or any combination of [inventories of certain specifically enumerated] types of tangible personal property . . .” Pursuant to this constitutional…