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GAINESVILLE ASPHALT v. HALL COUNTY

A94A1614.

214 Ga. App. 679 (1994)

GAINESVILLE ASPHALT, INC. v. HALL COUNTY.

Court of Appeals of Georgia.

Reconsideration Denied September 20, 1994.

Attorney(s) appearing for the Case

Carey, Jarrard & Walker, R. Thomas Jarrard, Christopher J. Walker III, for appellant.

Stewart, Melvin & House, William H. Blalock, Jr., Sullivan, Hall, Booth & Smith, Jack G. Slover, Jr., for appellee.

Smith, Currie & Hancock, Robert B. Ansley, Jr., Robert C. Chambers, amici curiae.

JOHNSON, Judge.

Gainesville Asphalt, Inc., produces asphalt for use in road construction. Gainesville's inventory and equipment is located in Hall County. Gainesville paid the county $20,084 in 1991 ad valorem taxes on its inventory and equipment. Gainesville asked the county for a partial refund of those taxes and the county denied the request. Gainesville filed the instant action against Hall County for a refund of $14,892, or 74 percent of the ad valorem taxes...

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