Legal Opinion
Levetan v. Lanier Worldwide, Inc.
Supreme Court of Georgia
Decided March 13, 1995No. S94A1949PublishedCited by 11 opinions
1Opinion of the Court
Hunt, Chief Justice.
In 1976, the Georgia legislature enacted the freeport exemption (OCGA § 48-5-48.2), a constitutional provision that authorizes counties and municipalities to exempt certain business inventories from ad valorem taxation. Following a referendum, the DeKalb County Board of Commissioners adopted a resolution granting freeport exemption for certain business inventories; however, DeKalb County does not apply the freeport exemption to its ad valorem fire tax.
In 1993, Thomas Cook brought suit against DeKalb County officials, including the DeKalb County Board of Commissioners and…
2Cases cited5 opinions
- American Surety Co. of NY v. MarottaSupreme Court of the United States · 1933
- Mayor &C. of Milledgeville v. GreenSupreme Court of Georgia · 1965
- Crestlawn Memorial Park, Inc. v. City of AtlantaSupreme Court of Georgia · 1975
- DeKalb County School District v. DeKalb CountySupreme Court of Georgia · 1994
- City of Covington v. Newton CountySupreme Court of Georgia · 1979
3Cited by11 opinions
- Monticello, Ltd. v. City of AtlantaCourt of Appeals of Georgia · 1998
- Bellsouth Telecomms., LLC v. Cobb Cnty.Supreme Court of Georgia · 2019
- BELLSOUTH TELECOMMUNICATIONS, LLC v. COBB COUNTYSupreme Court of Georgia · 2019
- Strykr v. Long County Board of CommissionersSupreme Court of Georgia · 2004
- Fulton County Tax Commissioner v. General Motors Corp.Court of Appeals of Georgia · 1998
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