Zach, Inc. v. Fulton County

Carley, Justice.

Zach, Inc. is a non-profit corporation created by a national fraternity for the sole purpose of owning real property, which is surrounded by the campus of the Georgia Institute of Technology (Georgia Tech) and which is used to house fraternity members. Zach filed a property tax challenge, relying on the exemption from ad valorem property taxes for “[a] 11 buildings erected for and used as a college, incorporated academy, or other seminary of learning. . . .” OCGA § 48-5-41 (a) (6). In prior appeals related to the issue of taxability vel non, the Court of Appeals, relying upon…