LOVE v. FULTON COUNTY BOARD OF TAX ASSESSORS
Supreme Court of Georgia
1Opinion of the Court
311 Ga. 682
FINAL COPY S21A0329. LOVE et al. v. FULTON COUNTY BOARD OF TAX ASSESSORS et al. ELLINGTON, Justice. This case arose from a taxpayer grievance concerning whether the Fulton County Board of Tax Assessors (the “Board”) had been diligent in determining that the Atlanta Falcons Stadium Company LLC (“StadCo”), had a usufruct interest in the Mercedes-Benz Stadium that was not subject to ad valorem taxation. In 2017, Albert E. Love and other Fulton County taxpayers (the “appellants”) sued the Board, the individual members of the Board, and the Board’s Chief Appraiser, seeking mandamus and…
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