APOLLO TRAVEL SERVICES v. GWINNETT COUNTY BOARD OF TAX ASSESSORS

No. A97A2279.

498 S.E.2d 297 (1998)

230 Ga. App. 790

APOLLO TRAVEL SERVICES v. GWINNETT COUNTY BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

Certiorari Denied June 5, 1998.


Attorney(s) appearing for the Case

Holland & Knight, Raymond P. Carpenter, Keith J. Reisman, James R. McCain, Jr., Atlanta, for appellant.

Carothers & Mitchell, Richard A. Carothers, Thomas M. Mitchell, Buford, Caryl Sumner, Lawrenceville, for appellee.


BIRDSONG, Presiding Judge.

Apollo Travel Services appeals from the grant of summary judgment to the Gwinnett County Board of Tax Assessors. This case concerns the denial of Apollo's request for an inventory/freeport ad valorem tax exemption under OCGA § 48-5-48.2. The Board of Tax Assessors denied the request because the property on which the exemption was claimed was leased equipment which the Board determined was not eligible for a freeport exemption.

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