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GECC v. GWINNETT COUNTY BD.

Nos. A99A1970, A99A1971.

523 S.E.2d 651 (1999)

240 Ga. App. 629

GENERAL ELECTRIC CAPITAL COMPUTER SERVICES v. GWINNETT COUNTY BOARD OF TAX ASSESSORS (Two Cases).

Court of Appeals of Georgia.

Reconsideration Denied November 2, 1999.

Certiorari Granted March 3, 2000.

Attorney(s) appearing for the Case

Holland & Knight, Keith J. Reisman, Ragsdale, Beals, Hooper & Seigler, David K. Beals, Atlanta, Lisa F. Stuckey, Lawrenceville, for appellant.

Carothers & Mitchell, Richard A. Carothers, Thomas M. Mitchell, Buford, Karen G. Thomas, Lawrenceville, for appellee.

McMURRAY, Presiding Judge.

These are the third and fourth cases between appellant-plaintiff General Electric Capital Computer Services ("GECC") and the Gwinnett County Board of Tax Assessors. The history of this matter dates back to the early 1990s. GECC desired to establish a warehouse facility to store testing and measuring equipment which it held for sale, lease and rental to customers in and out of Georgia. Assured that this sort of inventory would be eligible...

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