Fulton County Board of Tax Assessors v. National Biscuit Co.

Although I concur fully in all that is said in the majority opinion, I write separately to address Presiding Judge Andrews’s comments in his special concurrence.

They suggest that an opinion that is physical precedent only can have no effect, precedential, persuasive, or otherwise, and need not be disapproved unless apparently, as in this case, the trial court has relied upon the physical precedent. Even though the statutory law may contravene the division of Gwinnett County Bd. of Tax Assessors v. Ackerman/Indian Trail Assn., 198 Ga. App. 723 (402 SE2d 794) (1991), the history of this case…