City of Atlanta v. Clayton County Board of Tax Assessors

Because the statement in OCGA § 6-3-21 “that the underlying fee interest in such property which remains vested in the county, municipality, or other political subdivision shall be deemed to be used for public, governmental, and municipal purposes” controls the disposition of this appeal, I must respectfully dissent. In my opinion this language obviates the need to further analyze whether the City’s land was held for public purposes as was done in Clayton County Bd. of Tax Assessors v. City of Atlanta, 164 Ga. App. 864 (298 SE2d 544) (1982) (“Clayton County”).

Our Supreme Court made clear in…