AU Hotel, Ltd. v. Eagerton

AU Hotel, Ltd., appeals from a judgment declaring that AU Hotel is not exempt from ad valorem property taxation. We affirm.

The Industrial Development Board of the City of Auburn ("the Board") constructed a hotel and conference center ("the Facility") upon land leased to the Board by Auburn University. The Board then leased the Facility to AU Hotel, a limited partnership, and AU Hotel subleased the conference center to Auburn University. AU Hotel contracted with Richfield Hotel Management for Richfield to operate the Facility. AU Hotel is designated as the sole "user" of the Facility under the…