Legal Opinion
DeKalb County Board of Tax Assessors v. W. C. Harris & Co.
Supreme Court of Georgia
Decided October 8, 1981No. 37319, 37320, 37321, 37322, 37323, 37324, 37325, 37326PublishedCited by 29 opinions
1Opinion of the Court
Clarke, Justice.
These are ad valorem tax cases. The controlling issue is whether the interest held by certain corporations in real estate financed through a development authority is taxable as being fee simple or leasehold, or is it only a usufruct. The trial court determined the interest to be taxable as a leasehold. We agree.
The leases in question were individually executed between the DeKalb County Development Authority (hereinafter “Authority”) and W. C. Harris & Co., Ohio-Sealy Manufacturing Co., Noland Co., and Lanier Business Products, Inc. (hereinafter “Taxpayers”). Each case…
2Cases cited13 opinions
- Collins v. StateSupreme Court of Georgia · 1977
- Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
- Warehouses Inc. v. WetherbeeSupreme Court of Georgia · 1948
- Henson v. Airways Service, Inc.Supreme Court of Georgia · 1964
- Allright Parking of Georgia, Inc. v. Joint City-County Board of Tax AssessorsSupreme Court of Georgia · 1979
8 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Sjn Properties, LLC. v. Fulton County Board of AssessorsSupreme Court of Georgia · 2015
- Sherman v. Fulton County Board of AssessorsSupreme Court of Georgia · 2010
- Collins v. American Telephone & Telegraph CompanySupreme Court of Georgia · 1995
- Board of Johnson County Comm'rs v. GreenhawSupreme Court of Kansas · 1987
- Pinnacle Properties V, LLC v. Mainline Supply of Atlanta, LLCCourt of Appeals of Georgia · 2012
24 more not listed; retrieve them via the Exa API.