Court of Appeals of Georgia October 31, 1996, A96A0871 (G. H. Bass & Co. v. Fulton County Board of Tax Assessors)

Johnson, Judge.

Claiming that the Fulton County Board of Tax Assessors wrongly denied its application for a freeport exemption from personal property taxation, G. H. Bass & Company appealed to the Fulton County Board of Equalization (“the County”). When the County affirmed the Board of Tax Assessors’ decision, G. H. Bass sought judicial review in superior court. G. H.