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Try CasePortal for FreeJ. Mercier finds that the trial court improperly denied the county's motion to dismiss a declaratory judgment action brought by the city alleging that the county failed to properly assess and tax leasehold interests at an airport owned by the county but located within both the city and county. The city failed to properly state a claim for declaratory judgment because it has no uncertainty regarding its own future behavior and instead seeks adjudication of the propriety of the county's actions. The city also failed to show that any statutory provision authorized its action against the county for damages arising from an alleged failure to assess ad valorem taxes at the airport. The county's operation of the airport qualifies as a governmental function and it is therefore not subject to occupancy taxes under the city code. Reversed.