Fulton County Board of Tax Assessors v. Piedmont Park Conservancy

Branch, Judge.

Appellant Fulton County Board of Tax Assessors (“the Board”) denied appellee Piedmont Park Conservancy (“the Conservancy”) a charitable tax exemption as to a building in the Atlanta park owned by the Conservancy but occupied in part by lessees operating two restaurants. The Conservancy appealed to the Fulton County Board of Equalization, which also denied the exemption, and then to the superior court, which granted the Conservancy a tax exemption as to those portions of the building not occupied by the restaurants. On this appeal, the Board asserts that the superior court erred…