Legal Opinion
Pier 1 Imports v. Chatham County Board of Tax Assessors
Court of Appeals of Georgia
Decided March 13, 1991No. A90A2205PublishedCited by 9 opinions
1Opinion of the Court
McMurray, Presiding Judge.
The Board of Equalization of Chatham County assessed 1989 ad valorem taxes against merchandise found at Pier Imports’ (“Pier 1”) warehouse located in Chatham County, Georgia. Pier 1 appealed to the superior court, contending that the merchandise is exempt from ad valorem taxation because it is “[f]oreign merchandise in transit” pursuant to OCGA § 48-5-5, i.e., “Foreign merchandise in transit shall acquire no situs so as to become subject to ad valorem taxation by political subdivisions of this state in which the port ofj original entry or the port of export of such…
2Cases cited8 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Hollowell v. JoveSupreme Court of Georgia · 1981
- Rayle Electric Membership Corporation v. CookSupreme Court of Georgia · 1943
- Mercer v. WoodardCourt of Appeals of Georgia · 1983
- Nobles v. StateCourt of Appeals of Georgia · 1989
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- MOM CORP. v. Chattahoochee BankCourt of Appeals of Georgia · 1992
- HCA Health Services of Georgia, Inc. v. HampshireCourt of Appeals of Georgia · 1992
- Neary v. Charleston Area Medical Center, Inc.West Virginia Supreme Court · 1995
- Stack-Thorpe v. StateCourt of Appeals of Georgia · 2004
- Howard v. DeKalb County Jail StaffCourt of Appeals of Georgia · 1992
4 more not listed; retrieve them via the Exa API.