Legal Opinion
Gwinnett County Board of Tax Assessors v. Georgia School Board Ass'n
Court of Appeals of Georgia
Decided November 17, 1993No. A93A1545PublishedCited by 3 opinions
1Opinion of the Court
Pope, Chief Judge.
The issue in this case is whether property located in Gwinnett County belonging to the Georgia School Board Association (GSBA) is entitled to exemption from ad valorem taxation under OCGA § 48-5-41 (a) (4) because the GSBA is a “purely public charity.” The trial court ruled that the GSBA is entitled to exemption from ad valorem taxation for that reason and granted GSBA’s motion for summary judgment. Plaintiff Gwinnett County Board of Tax Assessors appeals. We reverse.
Recently in York Rite &c. v. Bd. of Equalization, 261 Ga. 558 (408 SE2d 699) (1991), our Supreme Court…
2Cases cited5 opinions
- Tharpe v. Central Georgia Council of Boy Scouts of AmericaSupreme Court of Georgia · 1938
- York Rite Bodies of Freemasonry v. Board of EqualizationSupreme Court of Georgia · 1991
- Camp v. Fulton County Medical SocietySupreme Court of Georgia · 1964
- Board of Equalization v. York Rite Bodies of FreemasonryCourt of Appeals of Georgia · 1993
- Georgia Congress of Parents & Teachers, Inc. v. BoyntonSupreme Court of Georgia · 1977
3Cited by3 opinions
- Chatham County Board of Tax Assessors v. Southside Communities Fire Protection, Inc.Court of Appeals of Georgia · 1995
- New Jersey Ass'n of School Business Officials, Inc. v. Hamilton TownshipNew Jersey Tax Court · 2005
- Lowndes County Board of Tax Assessors v. Lifesouth Community Blood Centers, Inc.Court of Appeals of Georgia · 2024