Lowry v. McDuffie

Sears, Justice.

William R. Lowry, who is the appellant in Case No. S97A2089 and the cross-appellee in Case No. S97X2092, brought this action against the Revenue Commissioner of the Georgia Department of Revenue (T. Jerry Jackson), and the Tax Commissioner of Cobb County, Georgia (Jim McDuffie), contending that OCGA § 48-5-472 (b), as amended in 1995 and 1997,1 creates an exemption from ad *203valorem taxation for dealer-owned motor vehicles that are held for sale or resale; that, contrary to the commissioners’ contention, the exemption was not authorized by Art. VII, Sec. I, Par. Ill (b) (3)…