City of Atlanta v. Clayton County Board of Tax Assessors

Pope, Judge.

The City of Atlanta appeals from a judgment of the trial court holding that a parcel of land it previously owned in Clayton County was not, at the time the city owned it, exempt from ad valorem taxation pursuant to OCGA § 48-5-41 (a) (1) (B) (i) or (ii). We agree that the land was not tax exempt and affirm the trial court’s decision.

The operative facts in this case were stipulated by the parties. The land in question was previously a residential neighborhood. When it was purchased by the city, the dwellings were removed or *51destroyed and the land is now vacant. The land is located…