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  5. 589 S.E.2d 836 (2003)
 

HORMEL FOOD v. DEKALB CTY. BD.

Nos. A03A0879, A03A0889.

589 S.E.2d 836 (2003)

264 Ga. App. 10

HORMEL FOOD CORPORATION v. DeKALB COUNTY BOARD OF TAX ASSESSORS (two cases).

Court of Appeals of Georgia.

November 6, 2003.

Attorney(s) appearing for the Case

Smith, Gambrell & Russell, Edward H. Wasmuth, Jr., William V. Hearnburg, Jr., Atlanta, for appellant.

Carothers & Mitchell, Richard A. Carothers, Buford, Christopher J. Hamilton, Lilburn, for appellee.

JOHNSON, Presiding Judge.

Hormel Food Corporation operates a processing plant and a warehouse in DeKalb County. In May 2000, the DeKalb County Board of Tax Assessors audited Hormel's personal property reports from the plant and warehouse for the 1996 through 1999 tax years. The tax assessors found that Hormel had failed to report more than $28 million in personal property at the two locations over those four years and owed $496,363 in unpaid taxes and penalties. Hormel...

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