American Institute of Industrial Engineers v. Chilivis

Undercofler, Presiding Justice.

The question here is whether the real and personal property of appellant’s national headquarters located in Gwinnett County is exempt from ad valorem taxation under Code Ann. § 2-5404 and Code § 92-201. The appeal is from a judgment that the appellant is not a college, incorporated academy, seminary of learning or purely public charity and therefore its real and personal properties are not exempt from ad valorem taxation under the foregoing code sections. The evidence supports the finding of the trial court that plaintiffs membership is composed of approximately…