City of College Park v. Eastern Airlines, Inc.

Smith, Justice.

This case involves the recovery of taxes paid mistakenly to one municipality while owed to another. College Park sued Eastern Air Lines, Inc., the City of Atlanta, and the Revenue Commissioner of the State of Georgia, challenging the validity of a 1960 Act (Ga. L. 1960, p. 3040) by which Atlanta attempted to annex certain land constituting a portion of the Atlanta airport. College Park contended that the *742attempted annexation was void in that a part of the annexed land was already within its corporate limits in 1960. It also sought recovery of taxes paid from 1973 through 1980…