Legal Opinion
Gwinnett County Board of Tax Assessors v. Makita Corp. of America
Court of Appeals of Georgia
Decided July 7, 1995No. A95A1423; A95A1528PublishedCited by 2 opinions
1Opinion of the Court
Blackburn, Judge.
These two appeals are from the trial court’s grant of summary *176judgment in favor of Makita U.S.A., Inc., and its subsidiary, Makita Corporation of America (hereinafter collectively referred to as Makita) in their respective actions for exemption from ad valorem taxation. Both appeals have been consolidated because of the identical issues involved therein.
On April 1, 1993, a tax specialist employed by the parent corporation deposited in the corporation’s mailbox two separate applications for freeport exemptions under OCGA §§ 48-5-48.1 and 48-5-48.2 for Makita’s personal…
2Cases cited4 opinions
- Brandywine Townhouses, Inc. v. Joint City-County Board of Tax AssessorsSupreme Court of Georgia · 1974
- Georgian Art Lighting Designs, Inc. v. GWINNETT COUNTY BOARD OF TAX ASSESSORSCourt of Appeals of Georgia · 1993
- Valentine v. HammillSupreme Court of Georgia · 1988
- DeKalb County Board of Tax Assessors v. Lanier Worldwide, Inc.Court of Appeals of Georgia · 1993
3Cited by2 opinions
- Rockdale County v. Finishline Industries, Inc.Court of Appeals of Georgia · 1999
- Chipman-Union, Inc. v. Greene County (In re Chipman-Union, Inc.)United States Bankruptcy Court, M.D. Georgia · 2002