Legal Opinion
Columbus Board of Tax Assessors v. Medical Center Hospital Authority
Supreme Court of Georgia
Decided October 16, 2017No. S17G0091
1Opinion of the Court
302 Ga. 358
FINAL COPY S17G0091. COLUMBUS BOARD OF TAX ASSESSORS et al. v. THE MEDICAL CENTER HOSPITAL AUTHORITY. HUNSTEIN, Justice. In May 2007, The Medical Center Hospital Authority (“Hospital Authority”) filed an action against the Columbus Board of Tax Assessors and related parties (together, “the Tax Board”) in which it sought a declaration that its leasehold interest in a building located on real property owned by a private entity constituted public property exempt from ad valorem taxation under OCGA § 48-5-41 (a) (1). The superior court granted summary judgment to the Hospital…
2Cases cited7 opinions
- Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
- Sherman v. Fulton County Board of AssessorsSupreme Court of Georgia · 2010
- Sigman v. Brunswick Port AuthoritySupreme Court of Georgia · 1958
- HOSPITAL AUTHORITY OF ALBANY v. StewartSupreme Court of Georgia · 1970
- Columbus Board of Tax Assessors v. Medical Center Hospital AuthoritySupreme Court of Georgia · 2017
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