Legal Opinion
Rockdale County v. Finishline Industries, Inc.
Court of Appeals of Georgia
Decided May 27, 1999No. A98A1818PublishedCited by 9 opinions
1Opinion of the Court
Blackburn, Presiding Judge.
Rockdale County and Rockdale County Tax Commissioner (referred to collectively as the County) appeal the trial court’s order in which it granted a Freeport tax exemption pursuant to OCGA § 48-5-48.1 to Finishline Industries, Inc. of Georgia (Finishline). Finishline brought the underlying action in equity seeking a determination that it was entitled to a Freeport exemption and that the County was enjoined from collecting additional taxes. For the reasons set forth below, we reverse the trial court.
In the trial court’s findings of fact, which are not disputed by the…
2Cases cited9 opinions
- Vann v. DeKalb County Board of Tax AssessorsCourt of Appeals of Georgia · 1988
- Tax Assessors v. ChitwoodSupreme Court of Georgia · 1975
- City of Atlanta v. North by Northwest Civic Ass'nSupreme Court of Georgia · 1992
- Sherrer v. HaleSupreme Court of Georgia · 1982
- Chilivis v. BackusSupreme Court of Georgia · 1976
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Northeast Georgia Cancer Care, LLC v. Blue Cross & Blue Shield of Georgia, Inc.Court of Appeals of Georgia · 2009
- City of Atlanta v. Hotels.com, L.P.Court of Appeals of Georgia · 2007
- Fulton County Board of Assessors v. Calliope Properties, LLCCourt of Appeals of Georgia · 2011
- Schorr v. Countrywide Home Loans, Inc.Supreme Court of Georgia · 2010
- Atlanta Hospitality Workers, Inc. v. City of AtlantaCourt of Appeals of Georgia · 2001
4 more not listed; retrieve them via the Exa API.