St. Joseph Hospital v. Bohler

Grice, Presiding Justice.

At issue here is whether a hospital is exempt from ad valorem taxation as an institution of "purely public charity” under Article VII, Section I, Paragraph IV of the Georgia Constitution (Code Ann. § 2-5404).

St. Joseph Hospital filed in the Superior Court of Richmond County a complaint for declaratory judgment in regard to its tax status against Charles S. Bohler, Jr., and various other named officials of the county government who are responsible for its ad valorem tax system.

The following uncontested facts were established by verified complaint and affidavit of the…