Legal Opinion

Camp v. Delta Air Lines, Inc.

Supreme Court of Georgia

Decided April 4, 1974No. 28597, 28598PublishedCited by 23 opinions

1Opinion of the Court

Ingram, Justice.

The single question presented by these two appeals is whether Delta Air Lines, Inc., is subject to ad valorem taxation for space rented in the terminal of Hartsfield Atlanta International Airport under an agreement between Delta and the City of Atlanta.

The facts leading up to the present litigation are substantially as follows: In May of 1961, Delta entered into an agreement with the City of Atlanta for occupancy of space in the newly-constructed terminal building at the airport. From then until 1969 Delta was not taxed and did not return taxes for this property. In August of…

2Cases cited9 opinions

  1. Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
  2. Warehouses Inc. v. WetherbeeSupreme Court of Georgia · 1948
  3. Henson v. Airways Service, Inc.Supreme Court of Georgia · 1964
  4. Hutcheson v. HodnettSupreme Court of Georgia · 1902
  5. Southern Airways Co. v. DeKalb CountySupreme Court of Georgia · 1960

4 more not listed; retrieve them via the Exa API.

3Cited by23 opinions

  1. Allright Parking of Georgia, Inc. v. Joint City-County Board of Tax AssessorsSupreme Court of Georgia · 1979
  2. Clayton County Board of Tax Assessors v. City of AtlantaCourt of Appeals of Georgia · 1982
  3. GEORGIACARRY.ORG, INC. v. ATLANTA BOTANICAL GARDENS, INCSupreme Court of Georgia · 2019
  4. MacOn-bibb County Board of Tax Assessors v. Atlantic Southeast Airlines, Inc.Supreme Court of Georgia · 1992
  5. Eastern Air Lines, Inc. v. Joint City-County Board of Tax AssessorsSupreme Court of Georgia · 1984

18 more not listed; retrieve them via the Exa API.

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