ALLRIGHT PARKING v. TAX ASSESSORS

34961, 34998.

244 Ga. 378 (1979)

260 S.E.2d 315

ALLRIGHT PARKING OF GEORGIA, INC. et al. v. JOINT CITY-COUNTY BOARD OF TAX ASSESSORS FOR THE CITY OF ATLANTA-COUNTY OF FULTON et al; and vice versa.

Supreme Court of Georgia.

Decided September 7, 1979.

Rehearing Denied September 27, 1979.


Attorney(s) appearing for the Case

Alston, Miller & Gaines, Conley Ingram, Benjamin T. White, Kutak, Rock & Huie, Jay J. Levin, Charles N. Pursley, Jr., for appellants (Case No. 34961).

Webb, Young, Daniel & Murphy, Thomas L. Murphy, Robert O. McCloud, Jr., Harold L. Daniel, Jr., Ferrin Y. Mathews, James Barnett, Charles Barnwell, Arthur K. Bolton, Attorney General, Gerald W. Bowling, Assistant Attorney General, for appellees (Case No. 34961).

Thomas L. Murphy, Robert O. McCloud, Jr., Ferrin Y. Mathews, James Barnett, for appellants (Case No. 34998).

Conley Ingram, Benjamin T. White, Jay J. Levin, Charles N. Pursley, Jr., Arthur K. Bolton, Attorney General, Gerald W. Bowling, James C. Pratt, Assistant Attorneys General, for appellees (Case No. 34998).


MARSHALL, Justice.

Allright Parking of Georgia, Inc. (Allright) brought this suit on July 7, 1977, to contest a determination by the Joint City of Atlanta-Fulton County Board of Tax Assessors (Board of Tax Assessors) that Allright's interest in certain real estate under an agreement of May 28, 1976, with the Metropolitan Atlanta Rapid Transit Authority (MARTA) is subject to ad valorem property taxation.

Allright leased the subject property from the State of...

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