MacOn-bibb County Board of Tax Assessors v. Atlantic Southeast Airlines, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• affirming existence of a usufruct even where lease provided that lessors could not “unreasonably, capriciously or arbitrarily withhold their consent” to assignments and subleases
• construing OCGA § 48-5-3 to exclude usufructs from the definition of “taxable 22 property”
• restrictions on lessee’s ability “to sublet or assign . . . without permission of the city or Authority, indicate a usufruct.”
• other restrictions in thirty-year lease of airport maintenance facility sufficient to establish usufruct even though the property could be used for any lawful purpose not in conflict with normal operations of airport
• A usufruct is not a taxable interest in land.

Source: CourtListener parenthetical corpus (CC0).