APAC-Georgia, Inc. v. Richmond County Board of Tax Assessors

Judge Harold R. Banke.

APAC-Georgia, Inc. (“APAC”) d/b/a Southern Roadbuilders appeals the trial court’s order granting summary judgment to the Richmond County Board of Tax Assessors (“the Board”) and Richmond County and denying APAC’s motion for summary judgment. APAC enumerates four errors, each challenging the trial court’s denial of an ad valorem tax exemption for that part of APAC’s *571machinery and equipment located in Richmond County for use on State highway projects.

Southern Roadbuilders is the Augusta division of APAC, a paving contractor with its headquarters and administrative offices…