DeKalb County Board of Tax Assessors v. Lanier Worldwide, Inc.

Pope, Chief Judge.

This is an appeal by the DeKalb County Board of Tax Assessors (“BTA”) from the trial court’s denial of its motion for new trial.

The headquarters of Lanier Worldwide, Inc. (“Lanier”) and a large regional warehouse are located in DeKalb County. For many years Lanier applied for and received a freeport exemption from taxation on its inventory located in DeKalb County. In 1991, Lanier’s freeport exemption was denied because the application was deemed untimely by the BTA. Although the envelope in which it was mailed contained a meter strike dated April 1, 1991, the postmark date…