Legal Opinion

McMillan v. Jacobs

Supreme Court of Georgia

Decided March 2, 1982No. 38315PublishedCited by 5 opinions

1Opinion of the Court

Jordan, Chief Justice.

The issue presented is whether the interest of a private corporation under a lease from a county industrial development authority must be returned for county ad valorem taxation. The appeal properly is before this court because it involves the extraordinary remedy of mandamus. DeKalb County Bd. of Tax Assessors v. W. C. Harris & Co., 248 Ga. 277 (282 SE2d 880) (1981).

Neither the value of the leased lands nor of the building constructed by the authority on those lands and leased to Sylvania Spinning Corporation ever has been returned to the assessors, who consistently…

2Cases cited7 opinions

  1. Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
  2. DeKalb County Board of Tax Assessors v. W. C. Harris & Co.Supreme Court of Georgia · 1981
  3. City of Columbus v. Muscogee Mfg. Co.Supreme Court of Georgia · 1927
  4. Birdsey v. Wesleyan CollegeSupreme Court of Georgia · 1955
  5. Bowen v. LewisSupreme Court of Georgia · 1946

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

3Cited by5 opinions

  1. Hart County Board of Tax Assessors v. Dunlop Tire & Rubber Corp.Supreme Court of Georgia · 1984
  2. Hart County Board of Tax Assessors v. Dunlop Tire & Rubber Corp.Supreme Court of Georgia · 1984
  3. Hart County Board of Tax Assessors v. Dunlop Tire & Rubber Corp.Supreme Court of Georgia · 1984
  4. Johnson v. Southern Greek Housing Corp.Supreme Court of Georgia · 1983
  5. Johnson v. Southern Greek Housing Corp.Supreme Court of Georgia · 1983

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