City of Atlanta v. Clayton County Board of Tax Assessors

MlKELL, Judge.

The City of Atlanta (“the City”) appeals from the superior court’s order granting summary judgment to the Clayton County Board of Tax Assessors (“the Board”) as to the taxability of five parcels of property leased by the City to Delta Air Lines, Inc. (“Delta”), at Hartsfield-Jackson Atlanta International Airport (“the Airport”). The court concluded that the parcels were not exempt from ad valorem taxes for the tax year 2005. We disagree and reverse, consolidating the appeals for disposition in a single opinion.

The salient facts have been stipulated. The Board created the five…