Metamora Elevator Co. v. Fulton County Bd. of Revision
Annotate this CaseThe Metamore Elevator Company filed complaints with the Fulton County Board of Revision (BOR) seeking to reduce the property value of two parcels and to remove grain storage bins from the real property assessment, claiming that they were business fixtures and thus should be classified as personal property not subject to real estate tax. The BOR left the assessed valuation unchanged. The Board of Tax Appeals (BTA) reversed, concluding that the storage bins were temporary structures and should be classified as personal property. The Supreme Court affirmed, holding that the BTA correctly applied the statues when it found that the grain storage bins were personal property.
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