Cornett Bridge, Inc. v. Hall County

McMurray, Presiding Judge.

Plaintiff Cornett Bridge, Inc. initiated this action for declaratory *398judgment and injunctive relief seeking a determination of the proper tax situs of certain construction equipment used in its bridge construction business. The defendants are Banks County, Hall County, the City of Gainesville, and a number of officials of these entities.

Plaintiff uses two locations in connection with its business. Both sites are owned by plaintiff’s president and sole shareholder and leased to the company. One is an office located in downtown Gaines-ville in Hall County which is the…