Legal Opinion
Jekyll Development Associates, L.P. v. Glynn County Board of Tax Assessors
Court of Appeals of Georgia
Decided October 6, 1999No. A99A0981; A99A1009PublishedCited by 12 opinions
1Opinion of the Court
Phipps, Judge.
This is an ad valorem tax dispute. The taxpayer is a limited partnership known as Jekyll Development Associates (JDA). JDA is the assignee of a lease originally between the Jekyll Island-State Park Authority (the Authority) as lessor and a general partnership known as Jekyll Club Associates (JCA) as lessee. The subject matter of the lease is the Jekyll Island Resort Hotel, a historic structure. JDA claims that the lease merely gives it a nontaxable usufruct or license to operate the hotel. The local taxing authorities argue that the lease vests JDA with a taxable leasehold…
2Cases cited17 opinions
- Warehouses Inc. v. WetherbeeSupreme Court of Georgia · 1948
- DeKalb County Board of Tax Assessors v. W. C. Harris & Co.Supreme Court of Georgia · 1981
- Henson v. Airways Service, Inc.Supreme Court of Georgia · 1964
- Camp v. Delta Air Lines, Inc.Supreme Court of Georgia · 1974
- Allright Parking of Georgia, Inc. v. Joint City-County Board of Tax AssessorsSupreme Court of Georgia · 1979
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3Cited by12 opinions
- GEORGIACARRY.ORG, INC. v. ATLANTA BOTANICAL GARDENS, INCSupreme Court of Georgia · 2019
- Pinnacle Properties V, LLC v. Mainline Supply of Atlanta, LLCCourt of Appeals of Georgia · 2012
- Stuttering Foundation, Inc. v. Glynn CountySupreme Court of Georgia · 2017
- Pettie v. Ringo (In re White)United States Bankruptcy Court, N.D. Georgia · 2016
- The City of College Park v. Paradies-Atlanta, LLCCourt of Appeals of Georgia · 2018
7 more not listed; retrieve them via the Exa API.