Roberts v. Eastern Air Lines, Inc.

Smith, Justice.

The facts, as well as the legal question in this case are the same as set out and answered in Eastern Air Lines, Inc. v. Joint City-County Bd. of Tax Assessors, 253 Ga. 18 (315 SE2d 890) (1984). In Eastern Air Lines, supra at p. 20, this Court held that the appellee held only usufructs in the hangar property and fuel tanks being used by the appellee and thus these properties were not subject to ad valorem taxes. In writing the opinion, Justice Gregory set out in detail exactly why the appellee held only usufructs.

The hangar property and fuel tanks are located within the…