Legal Opinion
Murray Bakery Products, Inc. v. Board of Tax Assessors
Court of Appeals of Georgia
Decided March 15, 1988No. 75728PublishedCited by 4 opinions
1Opinion of the Court
McMurray, Presiding Judge.
In this case of first impression, we are called upon to decide whether certain inventory of a taxpayer is exempt from taxation pursuant to the freeport exemption. OCGA § 48-5-48.2. The superior court determined that the inventory was not exempt.
The taxpayer, Murray Bakery Products, Inc., manufactures cookies in Richmond County. In 1986 the taxpayer filed an inventory tax return seeking an exemption with regard to inventory which was designated by the taxpayer as finished goods, raw materials, packaging materials and general stores. An exemption was allowed only for…
2Cases cited4 opinions
- Rayle Electric Membership Corporation v. CookSupreme Court of Georgia · 1943
- Blackmon v. Screven County Industrial Development AuthorityCourt of Appeals of Georgia · 1974
- Chilivis v. Cleveland Electric Co. of Georgia, Inc.Court of Appeals of Georgia · 1977
- Chilivis v. Marble Products Co.Court of Appeals of Georgia · 1975
3Cited by4 opinions
- Board of Assessors of Jefferson County v. McCoy Grain Exchange, Inc.Court of Appeals of Georgia · 1998
- Clayton County Board of Tax Assessors v. City of AtlantaCourt of Appeals of Georgia · 2007
- Murray Bakery Products, Inc. v. Board of Tax Assessors of Richmond County, GeorgiaSupreme Court of Georgia · 1988
- Murray Bakery Products, Inc. v. Board of Tax AssessorsCourt of Appeals of Georgia · 1988