Legal Opinion
Fulton County Tax Commissioner v. General Motors Corp.
Court of Appeals of Georgia
Decided September 18, 1998No. A98A1694, A98A1695PublishedCited by 11 opinions
1Opinion of the Court
Eldridge, Judge.
General Motors Corporation, plaintiff (“GM”) leased motor vehicles manufactured by it which were subsequently reacquired by GM and held such vehicles at the Atlanta Auto Auction in Fulton County in tax years 1993 and 1994, pending sale and shipment out-of-state. GM contended that it was entitled to freeport exemption as to such property from ad valorem taxation. However, the Fulton County Tax Commissioner (“Tax Commissioner”) demanded that GM pay $510,379.99 in 1993 ad valorem tax on such returned property. GM paid the ad valorem taxes on such property. Subsequently, GM sought…
2Cases cited55 opinions
- Waldroup v. Greene County Hospital AuthoritySupreme Court of Georgia · 1995
- Brumbelow v. Northern Propane Gas Co.Supreme Court of Georgia · 1983
- Fowler v. VineyardSupreme Court of Georgia · 1991
- Ryan v. Commissioners of Chatham CountySupreme Court of Georgia · 1948
- Hutchins v. HowardSupreme Court of Georgia · 1955
50 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- David G. Brown, P. E., Inc. v. KentSupreme Court of Georgia · 2002
- Miller Brewing Co. v. Indiana Department of State RevenueIndiana Supreme Court · 2009
- Gwinnett County Board of Tax Assessors v. General Electric Capital Computer ServicesSupreme Court of Georgia · 2000
- Delta Air Lines, Inc. v. Clayton County Board of Tax AssessorsCourt of Appeals of Georgia · 2000
- Muscogee County Board of Tax Assessors v. Pace Industries, Inc.Court of Appeals of Georgia · 2011
6 more not listed; retrieve them via the Exa API.