The Medical Center Hospital Authority v. Columbus, Georgia Board of Tax Assessors
Court of Appeals of Georgia
1Opinion of the Court
McFADDEN, Judge.
Hospital authority property is public property and therefore exempt from ad valorem taxation, as long as the use of the property or its income furthers legitimate functions of the hospital authority. See Columbus, Ga. Bd. of Tax Assessors v. Med. Center Hosp. Auth., 336 Ga. App. 746, 750 (783 SE2d 182) (2016). The question presented in this appeal is whether the Medical Center Hospital Authority’s leasehold interest in a continuing care retirement facility is public property exempt from ad valorem taxation. An earlier, unappealed superior court bond validation order found that…
Also in this document: Concurrence.
2Cases cited13 opinions
- Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
- Richmond County Hospital Authority v. Richmond CountySupreme Court of Georgia · 1985
- Bradfield v. Hospital AuthoritySupreme Court of Georgia · 1970
- Ambac Indemnity Corp. v. AkridgeSupreme Court of Georgia · 1993
- HOSPITAL AUTHORITY OF ALBANY v. StewartSupreme Court of Georgia · 1970
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3Cited by6 opinions
- Columbus Board of Tax Assessors v. Medical Center Hospital AuthoritySupreme Court of Georgia · 2017
- Columbus v. Med. Ctr. Hosp. Auth.Court of Appeals of Georgia · 2018
- COLUMBUS, GEORGIA BOARD OF TAX ASSESSORS v. THE MEDICAL CENTER HOSPITAL AUTHORITYCourt of Appeals of Georgia · 2023
- Columbus Board of Tax Assessors v. Medical Center Hospital AuthoritySupreme Court of Georgia · 2017
- Columbus, Georgia Board of Tax Assessors v. the Medical Center Hospital AuthorityCourt of Appeals of Georgia · 2018
1 more not listed; retrieve them via the Exa API.