Gainesville Asphalt, Inc. v. Hall County

Johnson, Judge.

Gainesville Asphalt, Inc., produces asphalt for use in road construction. Gainesville’s inventory and equipment is located in Hall County. Gainesville paid the county $20,084 in 1991 ad valorem taxes on its inventory and equipment. Gainesville asked the county for a partial refund of those taxes and the county denied the request. Gainesville filed the instant action against Hall County for a refund of $14,892, or 74 percent of the ad valorem taxes paid, claiming such a refund is due because Gainesville sold 74 percent of the asphalt it produced in 1991 to the Georgia Department…