Ferguson v. Leggett, s. 25735
| Decision Date | 07 May 1970 |
| Docket Number | Nos. 25735,25753,s. 25735 |
| Citation | 174 S.E.2d 913,226 Ga. 333 |
| Parties | James FERGUSON, Jr. v. Hugh LEGGETT, Commissioners, et al. JEKYLL ISLAND STATE PARK AUTHORITY v. James FERGUSON, Jr., et al. |
| Court | Georgia Supreme Court |
Syllabus by the Court
1. A leasehold, being an interest in land less than a fee, is classified for tax purposes as realty, and the owner of such leasehold is required to return it for taxes and pay taxes on it.
2. The General Assembly can delegate to the county the right to levy a tax to pay county police, and county taxes may be levied for that purpose.
3. Code Ann. § 43-614a (Ga.L.1950, p. 152) does not delegate to the Jekyll Island State Park Authority exclusive police power on the island.
Alaimo, Taylor & Bishop, A. Blenn Taylor, Jr., Brunswick, for James Ferguson, Jr.
Nightingale, Liles & Dennard, Edward B. Liles, Brunswick, for Hugh Leggett and others.
Arthur K. Bolton, Atty. Gen., Harold N. Hill, Jr., Executive Asst. Atty. Gen., Alfred L. Evans, Jr., Larry D. Ruskaup, Asst. Attys. Gen., Atlanta, for Jekyll Island State Park Authority.
These appeals are from an order refusing to grant an interlocutory injunction.
The complaint and issues as raised by the pleadings and evidence as they stood at the time of the hearing made the following case: Petitioner James Ferguson, Jr., a resident of Jekyll Island, a part of Glynn County, sought to enjoin the county from levying or collecting any taxes from the plaintiff arising out of taxation of property located on Jekyll Island and owned by the plaintiff, the real property owned by the plaintiff being a lease for 30 years from the Jekyll Island State Park Authority, the said Authority having acquired said island under a 99 year lease from the State Parks Authority, an agency of the State.
The complaint also asserted that Glynn County and its county police department are enforcing the police power of Glynn County on Jekyll Island, when any and all police authority is, by virtue of Section 14 of the Act creating Jekyll Island State Park Authority (Ga.L.1950, p. 152; Code Ann. § 43-614a), vested in Jekyll Island State Park Authority. It also prayed that the defendant Chief of the Glynn County Police Department be restrained from exercising any and all police powers on Jekyll Island.
Glynn County and its officials filed defensive pleadings. Jekyll Island State Park Authority filed its answer in which it alleged that it had no interest in the controversy as to the right of the county to tax the plaintiff's leasehold interest, but asserted that by virtue of Section 14 of the Act of 1950, all police powers were vested in the Jekyll Island Authority.
After a hearing the court denied the complainant's prayers for an interlocutory injunction.
Notice of appeal was filed by Ferguson and the Jekyll Island State Park Authority. The latter, in its enumeration of error, asserts that the court erred in holding that the county police of Glynn County possessed lawful authority to enforce the laws of Georgia on Jekyll Island.
We affirm the order of the trial court.
1. The fee to Jekyll Island is vested in the State of Georgia. The complaining taxpayer possesses an interest in the parcel of real estate on the island by virtue of a lease for 30 years from the Jekyll Island State Park Authority, which has a leasehold interest of 99 years from the State Park Authority.
Though the ownership of Jekyll Island as to the fee is in the State of Georgia, a leasehold, being an interest in the land less than the fee, is classified for tax purposes as realty under Code Ann. § 92-114 and the owner of such leasehold is required by Code Ann. § 92-104 to return it for taxes and pay taxes on it as other property. Delta Air Lines v. Coleman, 219 Ga. 12(1), 131 S.E.2d 768. See also, State v. Davison, 198 Ga. 27(2), 31 S.E.2d 225; and, Henson v. Georgia Industrial Realty Company, 220 Ga. 857(5), 142 S.E.2d 219.
Ferguson's leasehold interest is subject to taxation by Glynn County.
2. Under Art. VII, Sec. IV, Par. I of the 1945 State Constitution (Code...
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Douglas County v. Anneewakee, Inc.
...from the fee and is classified for tax purposes as realty under OCGA § 48-5-3. See Delta Air Lines, supra; Ferguson v. Leggett, 226 Ga. 333, 334-335(1), 174 S.E.2d 913 (1970); Martin v. Liberty County, etc., Assessors, 152 Ga.App. 340, 341, 262 S.E.2d 609 (1979). (All cases decided under fo......
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Martin v. Liberty County Bd. of Tax Assessors
...in his property, he conveyed a distinct estate in his land which carried with it a tax liability to the lessee. Ferguson v. Leggett, 226 Ga. 333, 174 S.E.2d 913 (1970). Appellant however, assumed the obligation to pay all taxes assessed against the property, including that which would other......
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