American Mini-Storage v. Investguard, Ltd.

Birdsong, Judge.

This appeal is from the grant of summary judgment to Investguard, Ltd. (“Investguard”), in its suit for collection of amounts due on a note. Held:

1. American Mini-Storage, Marietta Blvd. (“American”), first as*863serts that the trial court erred by granting summary judgment to Investguard in that Investguard had not filed the required intangible tax returns as required by OCGA § 48-6-32. This contention is without merit. The record demonstrates that the trial court correctly ruled that American waived this defense by not timely raising it in its answer. Beets v. Padgett, 125 Ga.…