Muscogee County Board of Tax Assessors v. Pace Industries, Inc.

Mikell, Judge.

The Muscogee County Board of Tax Assessors (the “Board”) appeals from the trial court’s grant of summary judgment to Pace Industries, Inc. (“Pace”), in an ad valorem tax dispute concerning the availability of the freeport exemption 1 for inventory held by Pace in Georgia. Pace applied for the freeport exemption for the tax year 2006 for its inventory of barbecue grill bodies stored in the Columbus warehouse that it leased. The Board ruled that the inventory in question was not exempt from ad valorem taxes under OCGA § 48-5-48.2 (b) and denied the freeport exemption. After that…