Banks County v. Cornett Bridge, Inc.

Barnes, Judge.

Cornett Bridge, Inc., a company engaged in the business of constructing and repairing bridges and box culverts, uses two locations. Its headquarters and management office is located in downtown Gainesville, Hall County, and its equipment yard is located in Banks County. Cornett Bridge filed a complaint for declaratory judgment and injunctive relief, seeking a determination as to the proper situs for purposes of ad valorem taxation of certain of its construction equipment. The defendants in this action are Banks County, Hall County, the City of Gainesville, and several officials…