White Cloud Charter, Inc. v. DeKalb County Board of Tax Assessors

Judge Harold R. Banke.

White Cloud Charter, Inc. (“White Cloud”) appeals the judgment of the Superior Court of DeKalb County affirming the decision of the DeKalb County Board of Equalization (“Board”) upholding an ad valorem tax assessment on an aircraft owned by White Cloud.

When White Cloud’s aircraft was appraised for tax year 1997 at a fair market value of $5,894,000, White Cloud appealed to the Board. After the Board found in favor of DeKalb County (“County”), White Cloud appealed to the superior court. In its appeal, White Cloud challenged both the taxability of its aircraft and, in the…