CLAYTON BD. OF ASSESSORS v. CITY OF ATLANTA

No. A09A1052.

682 S.E.2d 328 (2009)

299 Ga. App. 233

CLAYTON COUNTY BOARD OF TAX ASSESSORS v. CITY OF ATLANTA.

Court of Appeals of Georgia.

July 16, 2009.


Attorney(s) appearing for the Case

Freeman, Mathis & Gary, Brian R. Dempsey, Atlanta, Paul I. Hotchkiss, Jack R. Hancock, Forest Park, for appellee.

Smith, Gambrell & Russell, Edward H. Wasmuth Jr., Atlanta, for appellee.


MIKELL, Judge.

In City of Atlanta v. Clayton County Bd. of Tax Assessors,1 this Court held that a 30-acre parcel of property owned by the City in Clayton County was exempt from the County's ad valorem tax pursuant to OCGA § 48-5-41(a)(1)(B)(i) because the parcel was necessary to improve the functionality of Hartsfield-Jackson International Airport.2 Accordingly, we reversed the trial court's grant...

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