Legal Opinion
Zach, Inc. v. Fulton County
Court of Appeals of Georgia
Decided November 25, 1998No. A98A2362PublishedCited by 4 opinions
1Opinion of the Court
Judge Harold R. Banke.
This is the third appearance of this property tax challenge before this Court. Zach, Inc. and 16 other non-profit fraternal organizations located within the boundaries of Georgia Institute of Technology sued Fulton County, the City of Atlanta, and the Tax Commissioner of Fulton County (collectively “Fulton County”) seeking property tax exemptions and tax refunds under OCGA § 48-5-41 (a) (6). That statute provides an exemption from all ad valorem property taxes for: “[a]ll buildings erected for and used as a college, incorporated academy, or other seminary of learning.”…
2Cases cited11 opinions
- Atlanta Independent School System v. LaneSupreme Court of Georgia · 1996
- Craven v. Lowndes County Hospital AuthoritySupreme Court of Georgia · 1993
- Rogers v. DeKalb County Board of Tax AssessorsSupreme Court of Georgia · 1981
- Leggett v. MacOn Baptist Ass'n, Inc.Supreme Court of Georgia · 1974
- Mu Beta Chapter Chi Omega House Corp. v. DavisonSupreme Court of Georgia · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In the Interest of V. M. T.Court of Appeals of Georgia · 2000
- Fulton County Board of Tax Assessors v. Visiting Nurse Health System of Metropolitan Atlanta, Inc.Court of Appeals of Georgia · 2000
- In Re VmtCourt of Appeals of Georgia · 2000
- Zach, Inc. v. Fulton CountySupreme Court of Georgia · 1999