Legal Opinion
Columbus Board of Tax Assessors v. Medical Center Hospital Authority
Supreme Court of Georgia
Decided October 16, 2017No. S17G0091PublishedCited by 7 opinions
1Opinion of the Court
HUNSTEIN, Justice.
In May 2007, The Medical Center Hospital Authority (“Hospital Authority”) filed an action against the Columbus Board of Tax Assessors and related parties (together, “the Tax Board”) in which it sought a declaration that its leasehold interest in a building located on real property owned by a private entity constituted public property exempt from advalorem taxation under OCGA § 48-5-41 (a) (1). The superior court granted summary judgment to the Hospital Authority, finding that the Hospital Authority’s leasehold interest qualified as “public property,” and was thus exempt from…
2Cases cited6 opinions
- Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
- Sherman v. Fulton County Board of AssessorsSupreme Court of Georgia · 2010
- Sigman v. Brunswick Port AuthoritySupreme Court of Georgia · 1958
- HOSPITAL AUTHORITY OF ALBANY v. StewartSupreme Court of Georgia · 1970
- The Medical Center Hospital Authority v. Columbus, Georgia Board of Tax AssessorsCourt of Appeals of Georgia · 2016
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- GEORGIACARRY.ORG, INC. v. ATLANTA BOTANICAL GARDENS, INCSupreme Court of Georgia · 2019
- Georgia carry.org, Inc. v. the Atlanta Botanical Garden, Inc.Court of Appeals of Georgia · 2018
- Jones v. City of AtlantaSupreme Court of Georgia · 2024
- Columbus v. Med. Ctr. Hosp. Auth.Court of Appeals of Georgia · 2018
- COLUMBUS, GEORGIA BOARD OF TAX ASSESSORS v. THE MEDICAL CENTER HOSPITAL AUTHORITYCourt of Appeals of Georgia · 2023
2 more not listed; retrieve them via the Exa API.