Legal Opinion
Buoy v. Chatham County Board of Tax Assessors
Court of Appeals of Georgia
Decided April 6, 1977No. 53459PublishedCited by 7 opinions
1Opinion of the Court
Bell, Chief Judge.
In 1969, a "lease” for fifty years was entered into between the Savannah Airport Commission, as lessor, and the appellants as lessee, which provided for the construction and operation of a motel on public land by the appellants.
The sole question for determination is the taxability of appellants’ interest in the property.
If an instrument grants an estate for years or a leasehold estate it is taxable as realty. Delta Air Lines v. Coleman, 219 Ga. 12 (131 SE2d 768). On the other hand, if only a license to use is granted, this is a usufruct, which is not taxable. Whitehead v.…
2Cases cited6 opinions
- Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
- Warehouses Inc. v. WetherbeeSupreme Court of Georgia · 1948
- Henson v. Airways Service, Inc.Supreme Court of Georgia · 1964
- Camp v. Delta Air Lines, Inc.Supreme Court of Georgia · 1974
- Southern Airways Co. v. DeKalb CountySupreme Court of Georgia · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Allright Parking of Georgia, Inc. v. Joint City-County Board of Tax AssessorsSupreme Court of Georgia · 1979
- Clayton County Board of Tax Assessors v. City of AtlantaCourt of Appeals of Georgia · 1982
- Jekyll Development Associates, L.P. v. Glynn County Board of Tax AssessorsCourt of Appeals of Georgia · 1999
- Richmond County Board of Tax Assessors v. Richmond Bonded Warehouse CorporationCourt of Appeals of Georgia · 1985
- The City of College Park v. Paradies-Atlanta, LLCCourt of Appeals of Georgia · 2018
2 more not listed; retrieve them via the Exa API.