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GWINNETT COUNTY BOARD v. GENERAL ELECTRIC CAP. COMPUTER SERVS.

Nos. S00G0405, S00G0406.

538 S.E.2d 746 (2000)

273 Ga. 175

GWINNETT COUNTY BOARD OF TAX ASSESSORS v. GENERAL ELECTRIC CAPITAL COMPUTER SERVICES (Two Cases).

Supreme Court of Georgia.

Reconsideration Denied November 30, 2000.

Attorney(s) appearing for the Case

Carothers & Mitchell, Richard A. Carothers, Thomas M. Mitchell, Buford, for appellant.

Ragsdale, Beals, Hooper & Seigler, David K. Beals, Lisa F. Stuckey, Atlanta, Karen G. Thomas, County Attorney, for appellee.

HINES, Justice.

We granted certiorari to the Court of Appeals in General Electric Capital Computer Services v. Gwinnett County Board of Tax Assessors, 240 Ga.App. 629, 523 S.E.2d 651 (1999), cases involving the freeport exemption in OCGA § 48-5-48.2(b),1 to address whether the doctrine of collateral estoppel...

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