Columbus v. Med. Ctr. Hosp. Auth.

McFadden, Presiding Judge.

*544This case concerns a tax board's appeal of a ruling exempting property from ad valorem taxation. In Columbus, Ga. Bd. of Tax Assessors v. Med. Center Hosp. Auth. , 338 Ga. App. 302, 788 S.E.2d 879 (2016), we affirmed (in Case No. A16A0638) the trial court's grant of summary judgment to the Medical Center Hospital Authority in its declaratory judgment action. We ruled that the Medical Center's leasehold interest in a continuing care retirement facility was exempt from ad valorem taxation under OCGA § 48-5-41 (a) (1) (A), the public property exemption, reasoning that…