DeKALB COUNTY, ETC. v. LANIER WORLDWIDE

A92A2190.

208 Ga. App. 435 (1993)

430 S.E.2d 595

DeKALB COUNTY BOARD OF TAX ASSESSORS v. LANIER WORLDWIDE, INC.

Court of Appeals of Georgia.

Decided April 2, 1993.


Attorney(s) appearing for the Case

Lisa F. Stuckey, Albert S. Johnson, for appellant.

King & Spalding, Steven J. Estep, Nolan C. Leake, for appellee.


POPE, Chief Judge.

This is an appeal by the DeKalb County Board of Tax Assessors ("BTA") from the trial court's denial of its motion for new trial.

The headquarters of Lanier Worldwide, Inc. ("Lanier") and a large regional warehouse are located in DeKalb County. For many years Lanier applied for and received a freeport exemption from taxation on its inventory located in DeKalb County. In 1991, Lanier's freeport exemption was denied because the application...

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