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

In City of Atlanta v. Clayton County Bd. of Tax Assessors, 284 Ga. App. 871 (645 SE2d 42) (2007) the Court held that a 30-acre parcel of property owned by the City in Clayton County was exempt from the County's ad valorem tax pursuant to OCGA 48-5-41 (a) (1) (B) (i) because the parcel was necessary to improve the functionality of Hartsfield-Jackson International Airport. Accordingly, the Court reversed the trial court's grant of summary judgment to the County and remanded for the entry of summary judgment in favor of the City. After the remittitur was filed, the City moved for an award of attorney fees and litigation costs pursuant to OCGA 48-5-311 (g) (4) (B) (ii). Following an evidentiary hearing, the trial court granted the City's motion and awarded it $ 42,154.80 in attorney fees and $ 841 in expenses. The County appeals, arguing that the court erred as a matter of law because the above-cited Code section limits recovery of attorney fees to cases involving valuation of property, and the instant case concerns exemption from taxation.