Legal Opinion
Morgan County Board of Tax Assessors v. Vantage Products Corp.
Court of Appeals of Georgia
Decided September 9, 2013No. A13A1469, A13A1470PublishedCited by 2 opinions
1Opinion of the Court
McMillian, Judge.
Vantage Products Corporation (“Vantage”) manufactures and sells burial grave liners, which it stored on property in Morgan County, among other locations. This appeal involves an attempt by the Morgan County Board of Tax Assessors (“the Board”) to collect ad valorem taxes from Vantage for the tax year 2010. Because the taxability of the stored grave liners was litigated and decided adversely to the Board by consent order in a previous action, we find that the trial court erred in failing to grant summary judgment to Vantage.
*824The undisputed facts show that Vantage manufactures…
2Cases cited10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Petkas v. GrizzardSupreme Court of Georgia · 1984
- Boozer v. HigdonSupreme Court of Georgia · 1984
- Brown & Williamson Tobacco Corp. v. GaultSupreme Court of Georgia · 2006
- Gwinnett County Board of Tax Assessors v. General Electric Capital Computer ServicesSupreme Court of Georgia · 2000
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Strategic Law, LLC v. Pain Management & Wellness Centers of Georgia, LLCCourt of Appeals of Georgia · 2017
- The GEORGIA POWER COMPANY v. BRANDRETH FARMS, LLCCourt of Appeals of Georgia · 2022