Eastern Air Lines, Inc. v. Fulton County

Benham, Judge.

Eastern Air Lines, Inc., filed this action to obtain a refund of ad valorem taxes collected by Fulton County on certain leasehold interests held by Eastern on property owned by the City of Atlanta and located at Hartsfield Atlanta International Airport. In addition, Eastern sought to collect prejudgment interest on the taxes, plus attorney fees based on the county’s alleged bad faith and stubborn litigiousness.

Admitting that the leasehold interests were not taxable, the county tendered the principal amount of the tax payments into the registry of the court; however, in a brief…