Legal Opinion

Lamad Ministries, Inc. v. Dougherty County Board of Tax Assessors

Court of Appeals of Georgia

Decided July 29, 2004No. A04A1386PublishedCited by 17 opinions

1Opinion of the Court

Eldridge, Judge.

On January 20, 2004, after a bench trial the Dougherty County Superior Court affirmed the multi-year appeal of Lamad Ministries, Inc. from the Board of Equalization of Dougherty County’s decision, finding no tax exemption for it either as a “place [ ] of religious worship,” OCGA§ 48-5-41 (a) (2.1) (A) or (B), or exempt, as a home for the aged under OCGA § 48-5-41 (a) (12). The trial court found that it is not a place of religious worship or a property owned by and operated exclusively as a church, an association or convention of churches, a convention mission agency, or as an…

2Cases cited28 opinions

  1. Suggs v. StateSupreme Court of Georgia · 2000
  2. City of Jesup v. BennettSupreme Court of Georgia · 1970
  3. General Electric Credit Corp. v. BrooksSupreme Court of Georgia · 1978
  4. Board of Trustees of the Policemen's Pension Fund v. ChristySupreme Court of Georgia · 1980
  5. Ryan v. Commissioners of Chatham CountySupreme Court of Georgia · 1948

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3Cited by17 opinions

  1. Our Lady of Ephesus House of Prayer, Inc. v. Town of JamaicaSupreme Court of Vermont · 2005
  2. Gilmer County Board of Tax Assessors v. SpenceCourt of Appeals of Georgia · 2011
  3. Board of Tax Assessors v. Baptist Village, Inc.Court of Appeals of Georgia · 2004
  4. City of Atlanta v. Clayton County Board of Tax AssessorsCourt of Appeals of Georgia · 2007
  5. Parker v. StateCourt of Appeals of Georgia · 2013

12 more not listed; retrieve them via the Exa API.

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