Gwinnett County Board of Tax Assessors v. Standard Distributing & Supply of Georgia

Miller, Judge.

The Gwinnett County Board of Tax Assessors (the Board) appeals from the trial court’s grant of summary judgment to Standard Distributing & Supply of Georgia, Inc. (Standard) on the issue of whether the Gwinnett County Board of Equalization properly granted Standard a freeport exemption1 for the fair market value of its inventory. Since the evidence fails to create a genuine issue of material fact and Standard was entitled to judgment as a matter of law, we affirm.

On appeal, we review the trial court’s grant of summary judgment de novo to determine whether the evidence…