Clayton County Bd. of Tax Assessors v. City of Atlanta

These four cases involve disputes between the City of Atlanta the City and the Clayton County Board of Tax Assessors the Board regarding the taxability of real properties located in Clayton County and owned by the City.1 They have been consolidated for appeal. In Case No. A07A0515 and Case No. A07A0564, the Board appeals the trial court’s grant of the motion for summary judgment to the City regarding the taxability of the United States Postal Service’s USPS new Air Mail Facility AMF for, respectively, tax years 2004 and 2003. The AMF was built by the USPS on real property at Hartsfield-Jackson International Airport leased from the City. In granting the City summary judgment, the trial court found the property exempt from taxation.

At issue in Case No. A07A0515 and Case No. A07A0516 is the taxability, respectively, of a Sheraton Hotel and a convention center located on real property owned by the City and located in Clayton County near the airport for tax year 2003. The Board appeals the trial court’s grant of summary judgment to the City finding this property also exempt from taxation.