Legal Opinion

Allright Parking of Georgia, Inc. v. Joint City-County Board of Tax Assessors

Supreme Court of Georgia

Decided September 7, 1979No. 34961, 34998PublishedCited by 22 opinions

1Opinion of the Court

Marshall, Justice.

Allright Parking of Georgia, Inc. (Allright) brought this suit on July 7,1977, to contest a determination by the Joint City of Atlanta-Fulton County Board of Tax Assessors (Board of Tax Assessors) that Allright’s interest in certain real estate under an agreement of May 28, 1976, with the Metropolitan Atlanta Rapid Transit Authority (MARTA) is subject to ad valorem property taxation.

Allright leased the subject property from the State of Georgia in 1972, for a term of 73 years. See Ga. L. 1972, pp. 58-132, as amended by Ga. L. 1974, pp. 1247-1407. The property consists of…

2Cases cited15 opinions

  1. Woodside v. City of AtlantaSupreme Court of Georgia · 1958
  2. Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
  3. Warehouses Inc. v. WetherbeeSupreme Court of Georgia · 1948
  4. James G. Wilson Manufacturing Co. v. Chamberlin-Johnson-Dubose Co.Supreme Court of Georgia · 1913
  5. Henson v. Airways Service, Inc.Supreme Court of Georgia · 1964

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

3Cited by22 opinions

  1. DeKalb County Board of Tax Assessors v. W. C. Harris & Co.Supreme Court of Georgia · 1981
  2. Clayton County Board of Tax Assessors v. City of AtlantaCourt of Appeals of Georgia · 1982
  3. GEORGIACARRY.ORG, INC. v. ATLANTA BOTANICAL GARDENS, INCSupreme Court of Georgia · 2019
  4. MacOn-bibb County Board of Tax Assessors v. Atlantic Southeast Airlines, Inc.Supreme Court of Georgia · 1992
  5. Jekyll Development Associates, L.P. v. Glynn County Board of Tax AssessorsCourt of Appeals of Georgia · 1999

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

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