Manufacturers may be granted a freeport exemption in Catoosa County if they qualify under one or more of the following categories: 

1.     Goods in the process of manufacture or production which includes raw materials and all partially finished goods in process. 

2.     Inventory of finished goods manufactured or produced in the state of Georgia. 

3.     Inventory of finished goods which are stored in a warehouse for shipment outside of Georgia or inventory of finished goods shipped into Georgia for transshipment to a final destination outside this state. 

Detailed information may be obtained from the Board of Tax Assessors at 706-965-3772.  Applications must be filed with the Board of Tax Assessors between January 1 and April 1 each year.