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APAC-GEORGIA, INC. v. RICHMOND COUNTY BD. OF TAX

No. A97A1893.

496 S.E.2d 488 (1998)

230 Ga. App. 570

APAC-GEORGIA, INC. v. RICHMOND COUNTY BOARD OF TAX ASSESSORS et al.

Court of Appeals of Georgia.

Reconsideration Denied February 13, 1998.

Certiorari Denied May 22, 1998.

Attorney(s) appearing for the Case

William R. Buzo, Lexington, KY, Charles H. Ivy, Atlanta, for appellant.

Burnside, Wall, Daniel, Ellison & Revell, James B. Wall, Augusta, Lori S. D'Alessio, for appellee.

HAROLD R. BANKE, Senior Appellate Judge.

APAC-Georgia, Inc. ("APAC") d/b/a Southern Roadbuilders appeals the trial court's order granting summary judgment to the Richmond County Board of Tax Assessors ("the Board") and Richmond County and denying APAC's motion for summary judgment. APAC enumerates four errors, each challenging the trial court's denial of an ad valorem tax exemption for that part of APAC's machinery and equipment located in Richmond County for use...

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