Clayton County Board of Tax Assessors vs. Aldeasa Atlanta Joint Venture heard on appeal
The Georgia Supreme Court heard the case of Clayton County Board of Tax Assessors vs. Aldeasa Atlanta Joint Venture on March 5.
The Clayton County Board of Tax Assessors is appealing a court ruling that a concessionaire who leases space at the Atlanta airport is not required to pay property taxes. The county’s attorneys argue that the trial court erred in finding that Aldeasa has a nontaxable “usufruct” interest at the airport and not “an estate for years."
The original case revolved around the county issuing real property tax assessments to Aldeasa for the 2011 and 2012 tax years for Aldeasa’s alleged real property interest granted under the Concessions Agreement.
Georgia Supreme Court case number S18A0430
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