Legal Opinion

Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.

Court of Appeals of Georgia

Decided August 30, 1999No. A99A1462Published

1Opinion of the Court

521 S.E.2d 892 (1999)

239 Ga. App. 740

COBB COUNTY BOARD OF TAX ASSESSORS

v.

MARIETTA EDUCATIONAL GARDEN CENTER, INC.

No. A99A1462.

Court of Appeals of Georgia.

August 30, 1999.

Certiorari Denied January 28, 2000.

Haynie & Litchfield, Douglas R. Haynie, Emilie K. Petrovich, Marietta, for appellant.

Moore, Ingram, Johnson & Steele, John H. Moore, J. Kevin Moore, Marietta, for appellee.

McMURRAY, Presiding Judge.

The Cobb County Board of Tax Assessors and the Board of Equalization (the "Board") denied applications for ad valorem tax exemption as a purely public charity under OCGA § 48-5-41(a)(4) filed by…

Also in this document: Concurrence.

2Cases cited17 opinions

  1. Trustees of the Academy v. BohlerSupreme Court of Georgia · 1887
  2. Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
  3. United Hospitals Service Ass'n v. Fulton CountySupreme Court of Georgia · 1960
  4. Vann v. DeKalb County Board of Tax AssessorsCourt of Appeals of Georgia · 1988
  5. Tharpe v. Central Georgia Council of Boy Scouts of AmericaSupreme Court of Georgia · 1938

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