BLACKBURN, Presiding Judge.
Rockdale County and Rockdale County Tax Commissioner (referred to collectively as the County) appeal the trial court's order in which it granted a Freeport tax exemption pursuant to OCGA § 48-5-48.1 to Finishline Industries, Inc. of Georgia (Finishline). Finishline brought the underlying action in equity seeking a determination that it was entitled to a Freeport exemption and that the County was enjoined from collecting additional...
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