Legal Opinion

Richmond County Board of Tax Assessors v. Richmond Bonded Warehouse Corporation

Court of Appeals of Georgia

Decided January 15, 1985No. 69040PublishedCited by 8 opinions

1Opinion of the Court

Benham, Judge.

On July 18, 1967, the Georgia Ports Authority (“Authority”) and appellee, Richmond Bonded Warehouse Corporation (“Richmond”), entered into an agreement whereby Richmond would lease land and buildings from the Authority for 50 years under certain conditions. On June 30, 1969, the agreement was amended and extended to a period of 50 years and two months, commencing on the new agreement date. In 1967, the Chief Tax Assessor of Richmond County stated in a letter addressed to appellee’s president that ad valorem taxes would not be assessed on the leased land or on improvements…

2Cases cited7 opinions

  1. Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
  2. Warehouses Inc. v. WetherbeeSupreme Court of Georgia · 1948
  3. Camp v. Delta Air Lines, Inc.Supreme Court of Georgia · 1974
  4. Allright Parking of Georgia, Inc. v. Joint City-County Board of Tax AssessorsSupreme Court of Georgia · 1979
  5. Southern Airways Co. v. DeKalb CountySupreme Court of Georgia · 1960

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

3Cited by8 opinions

  1. MacOn-bibb County Board of Tax Assessors v. Atlantic Southeast Airlines, Inc.Supreme Court of Georgia · 1992
  2. Jekyll Development Associates, L.P. v. Glynn County Board of Tax AssessorsCourt of Appeals of Georgia · 1999
  3. The City of College Park v. Paradies-Atlanta, LLCCourt of Appeals of Georgia · 2018
  4. Diversified Golf, LLC v. Hart County Board of Tax AssessorsCourt of Appeals of Georgia · 2004
  5. Read v. Georgia Power Co.Court of Appeals of Georgia · 2007

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

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