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BOARD OF ASSESSORS OF JEFFERSON COUNTY v. McCOY GRAIN EXCHANGE, INC.

No. A98A0787.

505 S.E.2d 832 (1998)

234 Ga. App. 98

BOARD OF ASSESSORS OF JEFFERSON COUNTY v. McCOY GRAIN EXCHANGE, INC.

Court of Appeals of Georgia.

August 24, 1998.

Attorney(s) appearing for the Case

Burnside, Wall, Daniel, Ellison & Revell, Harry D. Revell, Augusta, for appellant.

Hutcheson & Wynne, Robert M. Wynne, Sandersville, Spivey, Carlton & Edenfield, J. Franklin Edenfield, Swainsboro, for appellee.

Thurbert E. Baker, Attorney General, Daniel M. Formby, Harold D. Melton, Senior Assistant Attorneys General, Michele M. Young, Assistant Attorney General, amici curiae.

SMITH, Judge.

This appeal involves the construction of OCGA § 48-5-48.2, which governs the freeport exemption from ad valorem taxation. McCoy Grain Exchange, Inc., the taxpayer, applied to the Board of Assessors of Jefferson County for such an exemption for the farm products stored on its property in its grain merchandising and storage business. The board of assessors denied the exemption, as did the board of equalization. The taxpayer then appealed to the Superior...

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