Legal Opinion

City of Atlanta v. Clayton County Board of Tax Assessors

Court of Appeals of Georgia

Decided December 1, 2004No. A04A0925PublishedCited by 7 opinions

1Opinion of the Court

MlKELL, Judge.

The City of Atlanta (“the City”) appeals from an order of the superior court ruling that it must pay ad valorem taxes to Clayton County (“the County”) for property it leased to the United States Postal Service at Hartsfield-Jackson International Airport. The City asserts the trial court misinterpreted the applicable statutes and failed to consider a contract between the City and the County in which *85the City agreed to pay money to the County as property tax substitution. For the reasons set forth below, we affirm.

1. As the parcel at issue is located outside the territorial limits…

2Cases cited5 opinions

  1. Brooks v. BrooksSupreme Court of Georgia · 1938
  2. Leggett v. MacOn Baptist Ass'n, Inc.Supreme Court of Georgia · 1974
  3. State Revenue Commission v. National Biscuit Co.Supreme Court of Georgia · 1934
  4. Clayton County Board of Tax Assessors v. City of AtlantaCourt of Appeals of Georgia · 1982
  5. Roberts v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1987

3Cited by7 opinions

  1. Oxmoor Portfolio, LLC v. Flooring & Tile Superstore of Conyers, Inc.Court of Appeals of Georgia · 2013
  2. Clayton County Board of Tax Assessors v. City of AtlantaCourt of Appeals of Georgia · 2007
  3. City of Atlanta v. Clayton County Board of Tax AssessorsCourt of Appeals of Georgia · 2007
  4. Exel Transportation Services, Inc. v. Sigma Vita, Inc.Court of Appeals of Georgia · 2007
  5. City of Atlanta v. Clayton County Board of Tax AssessorsCourt of Appeals of Georgia · 2010

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