Boeing Airplane Co. v. Board of County Commissioners

The airplane company, by reason of its obligation to pay taxes lawfully assessed, its right of occupancy dependent upon the payment thereof, and option to purchase the property, has a special interest in the property which entitles the company to have the controversy determined. The RFC may never have a controversy with the taxing officials or the company if this court determines the controversy now existing between the company and the taxing officials. There is an actual present controversy between such officials and the company. The defendant officials claim the right to tax the property…