Fulton County Board of Tax Assessors v. Harmon Bros. Charter Service, Inc.

Blackburn, Presiding Judge.

The Fulton County Board of Tax Assessors (the “BOTA”) appeals the trial court’s grant of summary judgment to Harmon Brothers Charter Service, Inc. (“Harmon”), arguing that Harmon is not entitled to apportionment of ad valorem taxes on its fleet of buses. For the reasons set forth below, we affirm.

A de novo standard of review applies to an appeal from the grant of a motion for summary judgment, which grant is proper only when there is no genuine issue of material fact and the movant is entitled to judgment as a matter of law. We view the evidence and draw all…