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BANKS COUNTY v. CORNETT BRIDGE, INC.

No. A00A2588.

544 S.E.2d 457 (2000)

247 Ga. App. 449

BANKS COUNTY et al. v. CORNETT BRIDGE, INC. et al.

Court of Appeals of Georgia.

December 28, 2000.

Attorney(s) appearing for the Case

Smith, Currie & Hancock, Robert B. Ansley, Jr., Atlanta, Whelchel & Dunlap, Thomas M. Cole, James E. Palmour III, Gainesville, David C. Jones, Jr., Augusta, for appellants.

Harvey, McCormack & Free, Walter B. Harvey, Jefferson, for appellees.

Jimmy Cornett, pro se.

BARNES, Judge.

Cornett Bridge, Inc. a company engaged in the business of constructing and repairing bridges and box culverts, uses two locations. Its headquarters and management office is located in downtown Gainesville, Hall County, and its equipment yard is located in Banks County. Cornett Bridge filed a complaint for declaratory judgment and injunctive relief, seeking a determination as to the proper situs for purposes of ad valorem taxation of certain of its construction...

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