Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.
Court of Appeals of Georgia
1Opinion of the Court
McMurray, Presiding Judge.
The Cobb County Board of Tax Assessors and the Board of Equalization (the “Board”) denied applications for ad valorem tax exemption as a purely public charity under OCGA § 48-5-41 (a) (4) filed by the Marietta Educational Garden Center, Inc. (the “Garden Center”). The Garden Center appealed to the superior court for a de novo determination pursuant to OCGA § 48-5-311 (g) (3). On cross-motions for summary judgment, the following undisputed facts were adduced:
The Garden Center is the owner of certain real property located at 505 Kennesaw Avenue N.W., Marietta, Georgia.…
Also in this document: Concurrence.
2Cases cited13 opinions
- Trustees of the Academy v. BohlerSupreme Court of Georgia · 1887
- United Hospitals Service Ass'n v. Fulton CountySupreme Court of Georgia · 1960
- Tharpe v. Central Georgia Council of Boy Scouts of AmericaSupreme Court of Georgia · 1938
- Elder v. Henrietta Egleston Hospital for Children Inc.Supreme Court of Georgia · 1949
- Peachtree on Peachtree Inn, Inc. v. CampCourt of Appeals of Georgia · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Nuci Phillips Memorial Foundation, Inc. v. Athens-Clarke County Board of Tax AssessorsSupreme Court of Georgia · 2010
- Thomas County Board of Tax Assessors v. Thomasville Garden Center, Inc.Court of Appeals of Georgia · 2006
- Jones v. Chatham County Board of Tax AssessorsCourt of Appeals of Georgia · 2004
- Morgan County Board of Tax Assessors v. WardCourt of Appeals of Georgia · 2012
- Athens-Clarke County Board of Tax Assessors v. Nuci Phillips Memorial Foundation, Inc.Court of Appeals of Georgia · 2009
10 more not listed; retrieve them via the Exa API.