Legal Opinion
Church of God of Union Assembly, Inc. v. City of Dalton
Supreme Court of Georgia
Decided March 11, 1957No. 19612PublishedCited by 8 opinions
1Opinion of the Court
Head, Justice.
Equity will enjoin a sale of property for the collection of an unauthorized tax at the instance of any taxpayer who is not estopped. Code § 92-6807; Burkhart v. City of Fitzgerald, 137 Ga. 366 (73 S. E. 583); Fulton Trading Co. v. Baggett, 161 Ga. 669 (131 S. E. 358); Carreker v. Green & Milam Inc., 183 Ga. 864 (189 S. E. 836).
It is the rule that all grants of exemption from taxation must be strictly construed in favor of the State, and that nothing passes by implication, but this rule must not be pushed to unreasonableness. Ray le Electric Membership Corp. v. Cook, 195 Ga. 734…
2Cases cited10 opinions
- Epping v. City of ColumbusSupreme Court of Georgia · 1903
- City of Atlanta v. First Presbyterian ChurchSupreme Court of Georgia · 1891
- Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953
- Rayle Electric Membership Corporation v. CookSupreme Court of Georgia · 1943
- Elder v. Henrietta Egleston Hospital for Children Inc.Supreme Court of Georgia · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Church of God of Union Assembly, Inc. v. City of DaltonSupreme Court of Georgia · 1961
- Lamad Ministries, Inc. v. Dougherty County Board of Tax AssessorsCourt of Appeals of Georgia · 2004
- Rabun Gap-Nacoochee School v. ThomasSupreme Court of Georgia · 1971
- Roberts v. Atlanta Baptist Assn.Supreme Court of Georgia · 1978
- Pickens County Board of Tax Assessors v. ATLANTA BAPTIST ASSOCIATION, INC.Court of Appeals of Georgia · 1989
3 more not listed; retrieve them via the Exa API.