DELTA AIR LINES v. CLAYTON COUNTY BD.

Nos. A00A1658, A00A1659.

539 S.E.2d 905 (2000)

246 Ga. App. 225

DELTA AIR LINES, INC. v. CLAYTON COUNTY BOARD OF TAX ASSESSORS. Clayton County Board of Tax Assessors v. Delta Air Lines, Inc.

Court of Appeals of Georgia.

October 3, 2000.


Attorney(s) appearing for the Case

Alston & Bird, John L. Coalson, Jr., Timothy J. Peaden, Mary T. Benton, Michael Keen, Atlanta, for appellant.

Hancock & Echols, Jack R. Hancock, Forest Park, Brian R. Dempsey, Lilburn, for appellee.


MIKELL, Judge.

This appeal arises from an ad valorem property tax dispute between Delta Air Lines, Inc. ("Delta") and the Clayton County Board of Tax Assessors ("Board"). After Delta filed its 1997 Business Personal Property Report, the Board returned an assessment notice (1) denying Delta's claim for an exemption (commonly referred to as the "freeport" exemption) from ad valorem taxation for certain inventory, and (2)...

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