Host International, Inc. v. Clayton County

Ellington, Chief Judge.

Host International, Inc. (“Host”) brought this action in the Superior Court of Clayton County against the county, its Board of Commissioners, and the commissioners in their official capacities (collectively, “the county”), seeking a refund of ad valorem taxes Host paid the county for the years 1999-2005. Host alleged that it has a usufruct (that is, a mere possessory interest that is not an estate in land) in the subject property, which it leases at the Hartsfield-Jackson Atlanta International Airport for the purpose of operating food and beverage concessions; that…