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Call Now: 904-383-7448Any lands acquired, owned, leased, controlled, or occupied by counties, municipalities, or other political subdivisions for the purpose or purposes enumerated in Code Section 6-3-20 shall be and are declared to be acquired, owned, leased, controlled, or occupied for public, governmental, and municipal purposes; provided, however, that with respect to facilities located on such lands, which lands are located outside of the territorial limits of the political subdivision that leases such lands and which are leased to, controlled, or occupied by private parties, the interests created in such private parties, for the purpose of ad valorem taxation only, are declared not to be used for public, governmental, or municipal purposes and said resulting interests, so long as the interests create an estate in land, are subject to ad valorem taxation; provided, further, that the underlying fee interest in such property which remains vested in the county, municipality, or other political subdivision shall be deemed to be used for public, governmental, and municipal purposes. The municipality's interest in lands and the facilities located thereon located inside the territorial limits of a municipality which are owned by that municipality for the purposes enumerated in Code Section 6-3-20, are declared to be used for public, governmental, or municipal purposes and are not subject to ad valorem taxation.
(Ga. L. 1933, p. 102, § 2; Code 1933, § 11-202; Ga. L. 1983, p. 647, § 1; Ga. L. 1985, p. 1649, § 1; Ga. L. 2014, p. 824, § 1/HB 399.)
The 2014 amendment, effective April 29, 2014, substituted "so long as the interests create an estate in land" for "regardless of the extent of such interest, whether possessory or an estate in land" near the end of the first sentence.
Airports of state are invested with character of governmental institutions. Mayor of Savannah v. Lyons, 54 Ga. App. 661, 189 S.E. 63 (1936).
- When a county through the county's proper authority leases property which the county owns for use as an airport, it is engaging in a proprietary and not a governmental function. Southern Airways Co. v. DeKalb County, 102 Ga. App. 850, 118 S.E.2d 234 (1960).
- County owning an airport may properly contract with private parties for operating the airport, in whole or in part. In so doing, the governing authority of the county is engaged in a proprietary function and may, by such contract, bind the authority's successors in office for a period of years. Southern Airways Co. v. DeKalb County, 102 Ga. App. 850, 118 S.E.2d 234 (1960).
- This section, which provides that lands acquired, controlled, or occupied as landing fields for the use of aircraft shall be so acquired or controlled for public, governmental, and municipal purposes, was intended to be a declaration on the part of the legislature of the public purpose as to which the authorization was given, and not as a limitation immunizing such municipalities from suit regardless of circumstances. Southern Airways Co. v. DeKalb County, 102 Ga. App. 850, 118 S.E.2d 234 (1960).
- Airport of City of Savannah was characterized under statutes (both local and general) authorizing its establishment and maintenance as a governmental institution in nature of a park and the city was not liable in damages to party sustaining personal injuries by reason of dangerous defect in pavement of a roadway inside of park, notwithstanding receipt by city of some incidental revenue from lessees or licensees of certain privileges therein, it not appearing that airport was operated primarily as a source of revenue. Mayor of Savannah v. Lyons, 54 Ga. App. 661, 189 S.E. 63 (1936).
Municipality operating an airport is engaged in a proprietary function and is liable for tortious acts of its servants and agents in operation of an airport from which substantial revenue is derived. Southern Airways Co. v. DeKalb County, 102 Ga. App. 850, 118 S.E.2d 234 (1960).
- Airport property leased to corporation, which was used for provision of inflight meals, was subject to taxation since the provisions of lease did not preserve the public's "rightful, equal, and uniform use" of the property as required by O.C.G.A. § 6-3-25. Clayton County Bd. of Tax Assessors v. City of Atlanta, 164 Ga. App. 864, 298 S.E.2d 544 (1982).
Trial court erred in granting a county's motion to dismiss a lessee's action to recover a refund of ad valorem taxes on the ground that the lessee's claims that O.C.G.A. § 6-3-21 was unconstitutional were barred under the doctrine of collateral estoppel because in the previous litigation between the parties, the trial court only decided that O.C.G.A. § 6-3-21 applied to the lessee's interest and did not decide on the merits whether the statute was constitutional; untimeliness was the basis of the trial court's ruling on the lessee's constitutionality argument in the prior action. Host Int'l, Inc. v. Clayton County, 311 Ga. App. 414, 715 S.E.2d 805 (2011).
- Usufructs in hangar property and fuel tanks used by an airline were not subject to ad valorem taxes when the property taxed was owned by a political subdivision and located within that same political subdivision. Roberts v. Eastern Airlines, 257 Ga. 273, 357 S.E.2d 585 (1987).
- Five parcels of property at a city-owned airport that were leased to an airline and used for hangars, flight kitchens, and air cargo were reasonably and uniformly used for the public convenience and welfare to facilitate the effective operation of the airport, and were therefore exempt from ad valorem taxation under O.C.G.A. § 48-5-41(a)(1)(B)(i). City of Atlanta v. Clayton County Bd. of Tax Assessors, 306 Ga. App. 381, 702 S.E.2d 704 (2010), cert. denied, No. S11C0342, 2011 Ga. LEXIS 222 (Ga. 2011); overruled on other grounds by Gilmer County Bd. of Tax Assessors v. Spence, 309 Ga. App. 482, 711 S.E.2d 51 (2011).
Cited in Howard v. City of Atlanta, 190 Ga. 730, 10 S.E.2d 190 (1940); Delta Air Corp. v. Kersey, 193 Ga. 862, 20 S.E.2d 245 (1942); Caroway v. City of Atlanta, 85 Ga. App. 792, 70 S.E.2d 126 (1952); Southern Airways Co. v. De Kalb County, 216 Ga. 358, 116 S.E.2d 602 (1960); City of Macon v. Powell, 133 Ga. App. 907, 213 S.E.2d 63 (1975).
- 8 Am. Jur. 2d, Aviation, §§ 12 et seq., 82 et seq.
- 2A C.J.S., Aeronautics and Aerospace, §§ 11 et seq., 53 et seq.
- Air carrier's liability for injury from condition of airport premises, 14 A.L.R.5th 662.
Total Results: 2
Court: Supreme Court of Georgia | Date Filed: 2018-06-18
Citation: 815 S.E.2d 870
Snippet: real property that may be taxed pursuant to OCGA § 6-3-21 ; a franchise interest that is subject to tax under
Court: Supreme Court of Georgia | Date Filed: 1987-07-09
Citation: 257 Ga. 273, 357 S.E.2d 585, 1987 Ga. LEXIS 837
Snippet: All the Justices concur. Original Act. “OCGA § 6-3-21. Acquisition, etc., of lands by counties, municipalities