Lowry v. McDuffie

I agree with the majority that, under Georgia law, a taxpayer generally has standing to challenge the constitutionality of a tax exemption. Thus, I concur in Division 1 and the judgment of affirmance in Case No. S97X2092. However, I also believe that OCGA § 48-5-472 (b) does not create a tax exemption at all and that, therefore, we need not reach the issue of whether that statute creates a constitutional tax exemption. “ ‘[I]t is well established that this court will never decide a constitutional question if the decision of the case presented can be made upon other grounds. (Cit.)’ [Cit.]”…