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Only four days before a foreclosure sale for failure to pay ad valorem taxes, Wilmington Trust Company sought an injunction and a declaratory judgment regarding the taxability of an airplane in which it has title. It now appeals the decision of the Superior Court of Glynn County, which denied the injunction and found that the airplane was taxable under Georgia law. The parties stipulated to the facts below. Wilmington, a non-resident, has title to a Boeing 727 that is configured for passenger use, but the airplane has not been operated since October 24, 1997.1 Since that time, it has been parked at an airport in Glynn County for maintenance and repair. The Glynn County Board of Tax Assessors and the Glynn County Tax Commissioner assessed the aircraft and issued a bill for ad valorem taxes for the years 1999, 2000 and 2001. The bill went unpaid, and a levy was issued on the aircraft with a foreclosure sale scheduled for March 4, 2003. On February 28, 2003, Wilmington filed suit in the Superior Court of Glynn County seeking to enjoin the sale and seeking a declaration that the tax was “void for lack of statutory authority,” arguing that under the circumstances the aircraft was not taxable. On March 4, the court issued an order denying the injunction and declaring that the aircraft is taxable in Glynn County. On that same day, Wilmington paid the tax commissioner the entire amount due, and therefore no foreclosure sale was required.

With regard to Wilmington’s request for an injunction, the appeal is moot. The sale was obviated by Wilmington’s decision to pay the taxes. With regard to the declaratory judgment, for the following reasons we reverse and remand with instruction to dismiss.

 
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