Parisian, Inc. v. Cobb County Board of Tax Assessors

Ellington, Judge.

Parisian, Inc. sued the Cobb County Board of Tax Assessors (BTA) primarily to seek injunctive relief from a scheduled four-year tax audit. Parisian appeals the grant of summary judgment to the BTA.1 Because we find material issues of disputed fact that preclude summary adjudication, we reverse.

On summary judgment, this Court conducts a de novo review of the entire record to determine whether the trial court erred in its ruling. Rubin v. Cello Corp., 235 Ga. App. 250 (510 SE2d 541) (1998). Summary judgment is appropriate when the facts and evidence and reasonable inferences…