Delta Air Lines, Inc. v. Clayton County Board of Tax Assessors

Mikell, Judge.

This appeal arises from an ad valorem property tax dispute between Delta Air Lines, Inc. (“Delta”) and the Clayton County Board of Tax Assessors (“Board”). After Delta filed its 1997 Business Personal Property Report, the Board returned an assessment notice (1) denying Delta’s claim for an exemption (commonly referred to as the “freeport” exemption) from ad valorem taxation for certain inventory, and (2) disallowing Delta’s valuation of certain airplane parts. Delta unsuccessfully appealed the assessment to the Clayton County Board of Equalization and then appealed to the…