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Banks County v. Cornett Bridge Inc.

The trial court properly determined that the plaintiff's transitory personalty was more closely connect to its business enterprise in Hall County than its equipment yard in Banks County.

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Cornett Bridge Inc., a company engaged in the business of constructing and repairing bridges and box culverts, uses two locations. Its headquarters and management office is located in downtown Gainesville, Hall County, and its equipment yard is located in Banks County. Cornett Bridge filed a complaint for declaratory judgment and injunctive relief, seeking a determination as to the proper situs for purposes of ad valorem taxation of certain of its construction equipment. The defendants in this action are Banks County, Hall County, the City of Gainesville, and several officials of those entities. The case was tried before the court without a jury under stipulated facts. We affirm the trial court’s ruling that the equipment shall be taxed by Hall County and the City of Gainesville.

This is the second appearance of this case before this Court. The relevant facts are set forth in the previous opinion and need not be fully reiterated here. See Cornett Bridge, Inc. v. Hall County, 216 Ga. App. 397 454 SE2d 607 1995. In the first appearance, we determined that the Banks County site was a separate business enterprise from the Hall County site and ruled that where “the owner maintains permanent business enterprises in the county of its residence and in another county, a question of fact is presented as to which business enterprise the transitory personalty is more closely connected.” Id. at 399. We remanded the case for entry of new findings of fact and conclusions of law.

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