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CAMP v. DELTA AIR LINES

28597, 28598.

232 Ga. 37 (1974)

205 S.E.2d 194

CAMP et al. v. DELTA AIR LINES, INC. et al. BLACKMON v. DELTA AIR LINES, INC. et al.

Supreme Court of Georgia.

Decided April 4, 1974.

Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, Richard L. Chambers, H. Perry Michael, Assistant Attorneys General, for appellants.

Gambrell, Russell, Killorin, Wade & Forbes, Theodore M. Forbes, Jr., E. Smythe Gambrell, Guy Parker, Charles M. Lokey, for appellees.

INGRAM, Justice.

The single question presented by these two appeals is whether Delta Air Lines, Inc., is subject to ad valorem taxation for space rented in the terminal of Hartsfield Atlanta International Airport under an agreement between Delta and the City of Atlanta.

The facts leading up to the present litigation are substantially as follows: In May of 1961, Delta entered into an agreement with the City of Atlanta for occupancy of space in the newly-constructed...

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