Aircraft Spruce & Specialty Co. v. Fayette County Board of Tax Assessors

Miller, Judge.

This action arises out of a ruling by the Fayette County Board of Tax Assessors (the “Board”), that certain inventory held by Aircraft Spruce & Specialty Company, a division of Irwin International, Inc. (“Irwin”), at its Peachtree City warehouse was not exempt from ad valorem taxes under OCGA § 48-5-48.2 (b). After that ruling was affirmed by a board of equalization, Irwin filed an appeal in the Superior Court of Fayette County. The parties filed cross-motions for summary judgment, and the trial court granted summary judgment in favor of the Board and against Irwin. The trial…