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LOS ANGELES TILE CO. v. CHATHAM COUNTY, ETC.

A93A0703.

209 Ga. App. 245 (1993)

433 S.E.2d 82

LOS ANGELES TILE COMPANY v. CHATHAM COUNTY BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

Reconsideration Denied June 28, 1993.

Attorney(s) appearing for the Case

Forbes & Bowman, Morton G. Forbes, John A. Foster, for appellant.

Howard & Racz, Molly M. Howard, for appellee.

ANDREWS, Judge.

Los Angeles Tile Company (LATCO), an importer of ceramic tile, appealed to the superior court pursuant to OCGA § 48-5-311 (f) seeking to establish that tile stored in its Garden City warehouse was foreign merchandise in transit exempt under OCGA § 48-5-5 from ad valorem taxation by the Chatham County Board of Tax Assessors (the Board). LATCO appeals from the superior court order granting summary judgment in favor of the Board.

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