Legal Opinion
Pickens County Board of Tax Assessors v. ATLANTA BAPTIST ASSOCIATION, INC.
Court of Appeals of Georgia
Decided April 5, 1989No. A89A0228PublishedCited by 8 opinions
1Opinion of the Court
Banke, Presiding Judge.
The Pickens County Board of Tax Assessors assessed ad valorem property taxes on 640 acres of land in Pickens County owned by the Atlanta Baptist Association, Inc. The Association appealed to superior court, contending that the property is exempt from such taxation pursuant to OCGA § 48-5-41 (a) (2) because it is used as a “place of religious worship.” The trial court granted summary judgment to the Association, and the Board of Tax Assessors filed the present appeal to this court, contending that there was evidence that the property, particularly the undeveloped…
2Cases cited4 opinions
- Leggett v. MacOn Baptist Ass'n, Inc.Supreme Court of Georgia · 1974
- Roberts v. Ravenwood ChurchSupreme Court of Georgia · 1982
- Roberts v. Atlanta Baptist Assn.Supreme Court of Georgia · 1978
- Church of God of Union Assembly, Inc. v. City of DaltonSupreme Court of Georgia · 1957
3Cited by8 opinions
- Lamad Ministries, Inc. v. Dougherty County Board of Tax AssessorsCourt of Appeals of Georgia · 2004
- Supervisor of Assessments v. KeelerCourt of Appeals of Maryland · 2001
- Corporation of the Episcopal Church in Utah v. Utah State Tax CommissionUtah Supreme Court · 1996
- Gainesville Asphalt, Inc. v. Hall CountyCourt of Appeals of Georgia · 1994
- DeKalb County Board of Tax Assessors v. Presbytery of Greater Atlanta, Inc.Court of Appeals of Georgia · 2013
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