Whitehead v. Kennedy
| Decision Date | 10 April 1950 |
| Docket Number | No. 17038,17038 |
| Parties | WHITEHEAD, Tax Commissioner, v. KENNEDY. |
| Court | Georgia Supreme Court |
Syllabus by the Court.
A lease conveying the right for a period of four years to cut and box pine trees on described premises, for the purpose of extracting gum to be distilled into turpentine, is not subject to ad valorem tax.
T. E. Kennedy Jr., on August 7, 1948, filed a petition against the Tax Commissioner of Turner County, seeking to enjoin him from adding the sum of $9000 to Kennedy's ad valorem tax return for 1948. It was alleged that, after filing his tax return, the tax assessors of the county had added to his tax return the sum of $9000 as the value of certain turpentine leases held by Kennedy as grantee, and delivered the same to the Tax Commissioner, who is preparing to enter it upon the tax digest as tax due by Kennedy. It was alleged that the leases in question were not subject to tax.
By agreement the case was submitted to the judge without the intervention of a jury, upon the following agreed statement of facts:
The trial judge granted an injunction, and the tax commissioner excepted.
Edwin A. Rogers, Ashburn, for plaintiff in error.
R. D. Smith, Tifton, for defendant in error.
ATKINSON, Presiding Justice (after stating the foregoing facts).
Code, § 92-101 provides: 'All real and personal property, whether owned by individuals or corporations,...
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Allright Parking of Georgia, Inc. v. Joint City-County Bd. of Tax Assessors for City of Atlanta--Fulton County, CITY-COUNTY
...position was that its interest in the property is a mere usufruct, which is not subject to ad valorem taxation (Whitehead v. Kennedy, 206 Ga. 760, 58 S.E.2d 832 (1950)), rather than an estate for years, which is taxable. Delta Airlines v. Coleman, 219 Ga. 12, 131 S.E.2d 768 (1963). Allright......
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Allright Parking of Georgia, Inc. v. Joint City-County Bd. of Tax Assessors for City of Atlanta--Fulton County
...position was that its interest in the property is a mere usufruct, which is not subject to ad valorem taxation (Whitehead v. Kennedy, 206 Ga. 760, 58 S.E.2d 832 (1950)), rather than an estate for years, which is taxable. Delta Airlines v. Coleman, 219 Ga. 12, 131 S.E.2d 768 (1963). Allright......
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Clayton County Bd. of Tax Assessors v. City of Atlanta, DOBBS-PASCHAL
...173, 235 S.E.2d 556. Since the lease under consideration conveyed to Dobbs a mere usufruct, its interest is not taxable. Whitehead v. Kennedy, 206 Ga. 760, 58 S.E.2d 832. Consequently, the trial court correctly reversed the decision of the Board of Equalization and determined that Dobbs' in......
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Lease Words You Never Minded: Usufructs vs. Estates For Years
...a tenant is not, where there is a mere tenancy"). 23. Allright Parking, 244 Ga. at 385, 260 S.E.2d at 320 (citing Whitehead v. Kennedy, 206 Ga. 760, 761, 58 S.E.2d 832, 833 (1950)); see also Diversified Golf, 267 Ga. App. 8, 598 S.E.2d 791 (holding that the lessee took a usufruct under the ......
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Usufructs vs. Estates for Years
...a tenant is not, where there is a mere tenancy"). [16] Allright Parking, 244 Ga. at 385, 260 S.E.2d at 320 (citing Whitehead v. Kennedy, 206 Ga. 760, 761, 58 S.E.2d 832, 833 (1950)); see also Macon-Bibb Cty. Bd. of Tax Assessors v. Atl. Se. Airlines, 262 Ga. 119, 414 S.E.2d 635 (1992) (supp......