Coweta County Board of Tax Assessors v. Ego Products, Inc.

Smith, Judge.

The Coweta County Board of Tax Assessors appeals an order affirming a decision by the Coweta County Board of Equalization valuing certain personal property of a taxpayer, EGO Products, Inc., at 50 percent of the property’s fair market value for ad valorem tax purposes. Because we find no constitutional or statutory authority that permits the award of this tax advantage to EGO Products, we reverse.

EGO, a supplier of component parts to the makers of large appliances, has maintained a facility in Coweta County since 1982. In 1995, when EGO was contemplating relocating its production…