JOHNSON, Judge.
Claiming that the Fulton County Board of Tax Assessors wrongly denied its application for a freeport exemption from personal property taxation, G.H. Bass & Company appealed to the Fulton County Board of Equalization ("the County"). When the County affirmed the Board of Tax Assessors' decision, G.H. Bass sought judicial review in superior court. G.H. Bass moved for summary judgment and the County filed a cross-motion for summary judgment. The trial...
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