Collins v. Lunda Construction Co.

Blackburn, Judge.

We granted the interlocutory application of Marcus Collins, Sr., Georgia’s Revenue Commissioner, for appellate review of the Superior Court of Fulton County’s grant of appellee Lunda Construction Company’s motion for partial summary judgment in this action for the refund of local taxes.

The record before us shows that Lunda Construction Company (“Lunda”), a Wisconsin highway construction contractor, performed construction work in Fulton County in 1984, 1985, 1986, and 1987, pursuant to construction contracts with the Georgia Department of Transportation (“GDOT”). It is…