BIRDSONG, Presiding Judge.
Lunda Construction Company filed suit for refund of ad valorem taxes paid to Clayton County in 1985 and 1986 on account of equipment it utilized in Clayton County for work on a state Department of Transportation project. Lunda contended that OCGA § 50-17-29 (e) exempts contractors from local ad valorem taxes incurred as a result of the contractor's performance of work on behalf of the state of Georgia. The trial court denied Lunda's...
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