Legal Opinion
Thomas v. Northeast Georgia Council, Inc.
Supreme Court of Georgia
Decided April 18, 1978No. 33254PublishedCited by 12 opinions
1Opinion of the Court
Jordan, Justice.
The tax officials of Rabun County appeal from an adverse summary judgment order enjoining the collection of ad valorem taxes on a portion of a tract of property owned by the Northeast Georgia Council, Inc., Boy Scouts of America.
The Boy Scouts own 327.5 acres of land in Rabun County on which they maintain a summer camp. In 1975, a tax exemption was granted by Rabun County upon 123 acres of this tract as being property used by an institution of public charity, and therefore, not subject to ad valorem taxes under Code Ann. § 92-201. The tax officials assessed the remaining 204.5…
2Cases cited5 opinions
- Tharpe v. Central Georgia Council of Boy Scouts of AmericaSupreme Court of Georgia · 1938
- Mu Beta Chapter Chi Omega House Corp. v. DavisonSupreme Court of Georgia · 1941
- Campbell v. Red Bud Consolidated School DistrictSupreme Court of Georgia · 1938
- Wheeler v. RowellSupreme Court of Georgia · 1975
- Spearman v. StateSupreme Court of Georgia · 2014
3Cited by12 opinions
- York Rite Bodies of Freemasonry v. Board of EqualizationSupreme Court of Georgia · 1991
- Lamad Ministries, Inc. v. Dougherty County Board of Tax AssessorsCourt of Appeals of Georgia · 2004
- Nuci Phillips Memorial Foundation, Inc. v. Athens-Clarke County Board of Tax AssessorsSupreme Court of Georgia · 2010
- City of Atlanta v. Clayton County Board of Tax AssessorsCourt of Appeals of Georgia · 2007
- York Rite Bodies of Freemasonry of Savannah v. Board of EqualizationCourt of Appeals of Georgia · 1990
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