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DeKALB COUNTY &c. ASSESSORS v. HARRIS & CO.

37319, 37320, 37321, 37322, 37323, 37324, 37325, 37326.

248 Ga. 277 (1981)

282 S.E.2d 880

DeKALB COUNTY BOARD OF TAX ASSESSORS v. W. C. HARRIS & COMPANY; and vice versa. DeKALB COUNTY BOARD OF TAX ASSESSORS v. OHIO-SEALY MATTRESS MANUFACTURING COMPANY; and vice versa. DeKALB COUNTY BOARD OF TAX ASSESSORS v. NOLAND COMPANY; and vice versa. DeKALB COUNTY BOARD OF TAX ASSESSORS v. LANIER BUSINESS PRODUCTS, INC; and vice versa.

Supreme Court of Georgia.

Decided October 8, 1981.

Attorney(s) appearing for the Case

Robert H. Walling, Jones, Bird & Howell, Michael P. Sarrey, for appellant.

Smith, Cohen, Ringel, Kohler & Martin, John A. Blackmon, John C. Gordon, for appellees.

CLARKE, Justice.

These are ad valorem tax cases. The controlling issue is whether the interest held by certain corporations in real estate financed through a development authority is taxable as being fee simple or leasehold, or is it only a usufruct. The trial court determined the interest to be taxable as a leasehold. We agree.

The leases in question were individually executed between the DeKalb County Development Authority (hereinafter "Authority") and W...

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