Legal Opinion
Gwinnett County Board of Tax Assessors v. Network Publications, Inc.
Court of Appeals of Georgia
Decided March 18, 1993No. A92A2272PublishedCited by 3 opinions
1Opinion of the Court
Andrews, Judge.
We granted this application for interlocutory appeal to consider the denial of Gwinnett County Board of Tax Assessors’ motion for summary judgment.
Plaintiff Network Publications, Inc., is a printing company that initially applied for the 80 percent freeport exemption from ad valorem taxation on personal property in Gwinnett County in 1989, after moving there from a non-freeport county in 1988. That application was denied and litigation followed. No resolution of the issue occurred, however, because the case was dismissed when neither party appeared for calendar call. In 1990,…
2Cases cited15 opinions
- Logan v. Zimmerman Brush Co.Supreme Court of the United States · 1982
- City of Newport v. Fact Concerts, Inc.Supreme Court of the United States · 1981
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- Backus v. ChilivisSupreme Court of Georgia · 1976
- Vann v. DeKalb County Board of Tax AssessorsCourt of Appeals of Georgia · 1988
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3Cited by3 opinions
- M & H Construction Co. v. North Fulton Development Corp.Court of Appeals of Georgia · 1999
- Brian Realty Corp. v. DeKalb CountyCourt of Appeals of Georgia · 1997
- LeBrook, Inc. v. JeffersonCourt of Appeals of Georgia · 1993