Legal Opinion
York Rite Bodies of Freemasonry v. Board of Equalization
Supreme Court of Georgia
Decided September 20, 1991No. S91G0512PublishedCited by 24 opinions
1Opinion of the Court
Fletcher, Justice.
We granted a writ of certiorari to the Court of Appeals to consider whether the properties of two Masonic organizations located in Chatham County are entitled to exemption from ad valorem taxation under OCGA § 48-5-41 (a) (4) as institutions of “purely public charity.” York Rite Bodies of Freemasonry of Savannah v. Bd. of Equalization, 198 Ga. App. 147 (401 SE2d 30) (1990). In Division 2 of the York Rite decision, supra, a majority of the Court of Appeals held that the properties were not entitled to such exemption because they:
are used as meeting places, and are not used…
2Cases cited7 opinions
- United Hospitals Service Ass'n v. Fulton CountySupreme Court of Georgia · 1960
- Massenburg v. Grand Lodge F. & A. M.Supreme Court of Georgia · 1888
- Mu Beta Chapter Chi Omega House Corp. v. DavisonSupreme Court of Georgia · 1941
- Camp v. Fulton County Medical SocietySupreme Court of Georgia · 1964
- Thomas v. Northeast Georgia Council, Inc.Supreme Court of Georgia · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Nuci Phillips Memorial Foundation, Inc. v. Athens-Clarke County Board of Tax AssessorsSupreme Court of Georgia · 2010
- Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.Court of Appeals of Georgia · 1999
- Chatham County Board of Tax Assessors v. Southside Communities Fire Protection, Inc.Court of Appeals of Georgia · 1995
- Fulton County Board of Tax Assessors v. Visiting Nurse Health System of Metropolitan Atlanta, Inc.Court of Appeals of Georgia · 2000
- Board of Equalization v. York Rite Bodies of FreemasonryCourt of Appeals of Georgia · 1993
19 more not listed; retrieve them via the Exa API.