Clayton Cnty. Bd. of Tax Assessors v. Aldeasa Atlanta Joint Venture

Benham, Justice.

This case presents the issue of whether the contract involved in this case between the City of Atlanta and a private business for the lease of retail concession space at Hartsfield-Jackson Atlanta International Airport creates a taxable interest subject to ad valorem taxation by Clayton County. The City of Atlanta owns the Airport, which lies partially in Clayton County outside the City's boundaries. Appellee Aldeasa Atlanta Joint Venture entered into the written agreement with the City to lease space on two different concourses at the Airport for the non-exclusive rights to…