Georgian Art Lighting Designs, Inc. v. GWINNETT COUNTY BOARD OF TAX ASSESSORS

Cooper, Judge.

Appellant appeals the trial court’s grant of summary judgment to appellee, the Gwinnett County Board of Tax Assessors. The issue on appeal is whether the board correctly disallowed appellant’s claim to the freeport exemption provided by OCGA § 48-5-48.2.

Appellant filed personal property tax returns for the years 1988, 1989 and 1990 and also filed the necessary applications and schedules to receive the 80 percent freeport exemption from ad valorem taxation on personal property in Gwinnett County. Appellee conducted an audit of appellant’s personal property tax returns for those…