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GWINNETT COUNTY BD. v. STANDARD DIST.

No. A03A1440.

587 S.E.2d 262 (2003)

263 Ga. App. 128

GWINNETT COUNTY BOARD OF TAX ASSESSORS v. STANDARD DISTRIBUTING & SUPPLY OF GEORGIA.

Court of Appeals of Georgia.

Certiorari Denied January 20, 2004.

Attorney(s) appearing for the Case

Karen G. Thomas, Lawrenceville, Michael P. Ludwiczak, for appellant.

Andersen, Tate, Mahaffey & McGarity, James C. Joedecke, Jr., Jeffrey B. Hicks, Lawrenceville, for appellee.

MILLER, Judge.

The Gwinnett County Board of Tax Assessors (the Board) appeals from the trial court's grant of summary judgment to Standard Distributing & Supply of Georgia, Inc. (Standard) on the issue of whether the Gwinnett County Board of Equalization properly granted Standard a freeport exemption1 for the fair market value of its inventory. Since the evidence fails to create a genuine issue of material fact and Standard was entitled...

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