Gwinnett Federal Savings & Loan Ass'n v. City of Buford

Pope, Judge.

Plaintiff Gwinnett Federal Savings & Loan Association brought an action demanding a refund for a portion of the bank share taxes paid to defendant City of Buford for the tax years 1981 through 1983. Summary judgment was granted to defendant on the ground the action was barred by the applicable statute of limitation. Plaintiff ap*201peals.

Before addressing the three enumerations of error set forth by plaintiff bank, we shall set forth the pertinent facts of the case in the context of other appeals which have been brought concerning the bank share tax. Prior to its repeal, the Georgia…