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COWETA COUNTY BD. OF TAX v. EGO PRODUCTS

No. A99A1505.

526 S.E.2d 133 (1999)

241 Ga. App. 85

COWETA COUNTY BOARD OF TAX ASSESSORS v. EGO PRODUCTS, INC.

Court of Appeals of Georgia.

November 23, 1999.

Attorney(s) appearing for the Case

Glover & Davis, Asa M. Powell, Jr., Jerry A. Conner, Newnan, for appellant.

Wood, Odom & Edge, H. Parnell Odom, Newnan, Alston & Bird, Peter M. Degnan, Paul J. Kaplan, Atlanta, for appellee.

SMITH, Judge.

The Coweta County Board of Tax Assessors appeals an order affirming a decision by the Coweta County Board of Equalization valuing certain personal property of a taxpayer, EGO Products, Inc., at 50 percent of the property's fair market value for ad valorem tax purposes. Because we find no constitutional or statutory authority that permits the award of this tax advantage to EGO Products, we reverse.

EGO, a supplier of component parts to the makers...

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