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FULTON COUNTY BD. OF TAX ASSESSORS v. HARMON BROS. CHARTER SERVS. INC.

No. A03A1092.

583 S.E.2d 179 (2003)

261 Ga. App. 534

FULTON COUNTY BOARD OF TAX ASSESSORS v. HARMON BROTHERS CHARTER SERVICE, INC.

Court of Appeals of Georgia.

June 5, 2003.

Attorney(s) appearing for the Case

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

Mitchell & Associates, Bruce E. Mitchell, R. Keith Whitesides, Atlanta, for appellee.

BLACKBURN, Presiding Judge.

The Fulton County Board of Tax Assessors (the "BOTA") appeals the trial court's grant of summary judgment to Harmon Brothers Charter Service, Inc. ("Harmon"), arguing that Harmon is not entitled to apportionment of ad valorem taxes on its fleet of buses. For the reasons set forth below, we affirm.

A de novo standard of review applies to an appeal from the grant of a motion for summary judgment, which grant is proper only when there...

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