Legal Opinion
HISTORIC HOUSE MUSEUM CORPORATION v. Camp
Supreme Court of Georgia
Decided July 14, 1967No. 24176PublishedCited by 5 opinions
1Opinion of the Court
Mobley, Justice.
The test of whether property is exempt from taxation under Ga. L. 1946, pp. 12-15, as amended, (Code Ann. § 92-201) as an institution of “purely public charity” is not whether the owner is an organization of purely public charity, but whether the property is dedicated to charity and used exclusively as an institution of “purely public charity.” Tharpe v. Central Ga. Council of Boy Scouts of America, 185 Ga. 810 (196 SE 762, 116 ALR 373). That the organization is non-profit, is not used for commercial purposes, and its charter declares it to be a charitable and benevolent…
2Cases cited4 opinions
- 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
- Mu Beta Chapter Chi Omega House Corp. v. DavisonSupreme Court of Georgia · 1941
- Taylor v. Trustees of Jesse Parker Williams HospitalSupreme Court of Georgia · 1940
3Cited by5 opinions
- Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.Court of Appeals of Georgia · 1999
- American Institute of Industrial Engineers v. ChilivisSupreme Court of Georgia · 1976
- York Rite Bodies of Freemasonry of Savannah v. Board of EqualizationCourt of Appeals of Georgia · 1990
- Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.Court of Appeals of Georgia · 1999
- York Rite Bodies of Freemasonry of Savannah v. Board of EqualizationCourt of Appeals of Georgia · 1990