Legal Opinion
Atlanta Artists Center, Inc. v. Fulton County Board of Assessors
Court of Appeals of Georgia
Decided July 19, 2000No. A00A1534PublishedCited by 1 opinion
1Opinion of the Court
Phipps, Judge.
The primary question for decision in this case is whether a facility owned and operated by the Atlanta Artists Center, Inc. (AAC) constitutes a building “erected for and used as a college, incorporated academy, or other seminary of learning,” thereby entitling it to an ad valorem tax exemption under OCGA § 48-5-41 (a) (6). We conclude that it does not.
The Fulton County Board of Tax Assessors denied AAC’s application for a tax exemption. AAC appealed to the Fulton County Board of Equalization. In the appeal, AAC also complained of the valuation of the property and a lack of…
2Cases cited4 opinions
- Management Compensation Group/Southeast, Inc. v. United Security Employee Programs, Inc.Court of Appeals of Georgia · 1989
- Camp v. Fulton County Medical SocietySupreme Court of Georgia · 1964
- J.A.T.T. Title Holding Corp. v. RobertsSupreme Court of Georgia · 1988
- American Institute of Industrial Engineers v. ChilivisSupreme Court of Georgia · 1976
3Cited by1 opinion
- Clayton County Board of Tax Assessors v. City of AtlantaCourt of Appeals of Georgia · 2007