Legal Opinion

Thomas County Board of Tax Assessors v. Thomasville Garden Center, Inc.

Court of Appeals of Georgia

Decided February 14, 2006No. A05A1870PublishedCited by 7 opinions

1Opinion of the Court

SMITH, Presiding Judge.

In this appeal, the Thomas County Board of Tax Assessors (the Board) appeals from the order of the Thomas County Superior Court granting summary judgment to the Thomasville Garden Center, Inc. (the Garden Center). In granting the Garden Center’s motion, the superior court upheld the decision of the Thomas County Board of Equalization that the Garden Center’s real property is exempt from ad valorem taxes for the year 2001. Because we find that neither of the Board’s two enumerations of error has merit, we affirm the judgment of the superior court.

In 1992, the Thomas…

2Cases cited8 opinions

  1. Norris v. Atlanta & West Point RailroadSupreme Court of Georgia · 1985
  2. York Rite Bodies of Freemasonry v. Board of EqualizationSupreme Court of Georgia · 1991
  3. Shields v. Bellsouth Advertising & Publishing Corp.Supreme Court of Georgia · 2001
  4. Gwinnett County Board of Tax Assessors v. General Electric Capital Computer ServicesSupreme Court of Georgia · 2000
  5. Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.Court of Appeals of Georgia · 1999

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3Cited by7 opinions

  1. Herrington v. GauldenSupreme Court of Georgia · 2013
  2. QOS Networks Ltd. v. Warburg, Pincus & Co.Court of Appeals of Georgia · 2008
  3. Clayton County Board of Tax Assessors v. City of AtlantaCourt of Appeals of Georgia · 2007
  4. Samadi v. Federal Home Loan Mortgage Corporation.Court of Appeals of Georgia · 2017
  5. Morgan County Board of Tax Assessors v. Vantage Products Corp.Court of Appeals of Georgia · 2013

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