Legal Opinion
Gold Kist, Inc. v. Jones
Supreme Court of Georgia
Decided March 7, 1974No. 28471PublishedCited by 5 opinions
1Opinion of the Court
Grice, Presiding Justice.
The controlling factor in this appeal is whether farm products held by a nonprofit marketing cooperative under contracts with the farmers, either as inventory or processed into other products, can be considered to be "remaining in the hands of the producer” as contemplated by the Georgia Constitution, and therefore exempt from taxation.
The question arose when Gold Kist, Inc. filed a suit in the Superior Court of Peach County against Julian F. Jones, Ordinary, Walter B. Tharpe, Tax Commissioner, J. R. (Reg) Mullis, Sheriff and other officials of that county, seeking to…
2Cases cited7 opinions
- Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953
- Rayle Electric Membership Corporation v. CookSupreme Court of Georgia · 1943
- Yakima Fruit Growers Ass'n v. HennefordWashington Supreme Court · 1935
- City of Columbus v. Muscogee Mfg. Co.Supreme Court of Georgia · 1927
- Athens City Water-Works Co. v. Mayor of AthensSupreme Court of Georgia · 1885
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Lamad Ministries, Inc. v. Dougherty County Board of Tax AssessorsCourt of Appeals of Georgia · 2004
- Douglas County v. Anneewakee, Inc.Court of Appeals of Georgia · 1986
- Chilivis v. DixonSupreme Court of Georgia · 1975
- Hicks v. Florida State Board of AdministrationCourt of Appeals of Georgia · 2004
- Zach, Inc. v. Fulton CountyCourt of Appeals of Georgia · 1998