ATLANTA v. CLAYTON BD. OF TAX ASSESSORS

Nos. A10A0997, A10A0998, A10A0999, A10A1000, A10A1001.

702 S.E.2d 704 (2010)

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

Court of Appeals of Georgia.

October 7, 2010.


Attorney(s) appearing for the Case

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

Freeman, Mathis & Gary, Jack R. Hancock , Forest Park, Brian R. Dempsey , Atlanta, for Appellee.


MIKELL, Judge.

The City of Atlanta ("the City") appeals from the superior court's order granting summary judgment to the Clayton County Board of Tax Assessors ("the Board") as to the taxability of five parcels of property leased by the City to Delta Air Lines, Inc. ("Delta"), at Hartsfield-Jackson Atlanta International Airport ("the Airport"). The court concluded that the parcels were not exempt from ad valorem taxes for the tax year 2005. We disagree and reverse...

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