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HOST INTERN., INC. v. CLAYTON COUNTY

No. A11A1314.

715 S.E.2d 805 (2011)

311 Ga. App. 414

HOST INTERNATIONAL, INC. v. CLAYTON COUNTY et al.

Court of Appeals of Georgia.

August 16, 2011.

Attorney(s) appearing for the Case

Sutherland, W. Scott Wright , Jennifer Nava Ide , Atlanta, Madison James Barnett , for appellant.

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

ELLINGTON, Chief Judge.

Host International, Inc. ("Host") brought this action in the Superior Court of Clayton County against the county, its Board of Commissioners, and the commissioners in their official capacities (collectively, "the county"), seeking a refund of ad valorem taxes Host paid the county for the years 1999-2005.1 Host alleged that it has a usufruct (that is, a mere possessory interest that is not an estate in land) in the...

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