Legal Opinion
Institute of Nuclear Power Operations v. Cobb County Board
Court of Appeals of Georgia
Decided January 5, 1999No. A98A2077, A98A2078, A98A2079, A98A2080, A98A2081, A98A2082, A98A2083, A98A2084PublishedCited by 4 opinions
1Opinion of the Court
McMURRAY, Presiding Judge.
For the tax years 1993 and 1994, the Institute of Nuclear Power Operations (“INPO” or “Taxpayer”) filed a total of eight applications for exemption from tangible property taxes on real and personal property located in Cobb County, Georgia, contending INPO is an institution “of purely public charity.” The property at issue consists of business assets such as a computer system, two airplanes, and the multi-story office building used as INPO’s headquarters.1 The Cobb County Board of Tax Assessors and the Board of Equalization (“the Board”) denied all applications for an…
2Cases cited11 opinions
- Duke Power Co. v. Carolina Environmental Study Group, Inc.Supreme Court of the United States · 1978
- Trustees of the Academy v. BohlerSupreme Court of Georgia · 1887
- United Hospitals Service Ass'n v. Fulton CountySupreme Court of Georgia · 1960
- Tharpe v. Central Georgia Council of Boy Scouts of AmericaSupreme Court of Georgia · 1938
- Peachtree on Peachtree Inn, Inc. v. CampCourt of Appeals of Georgia · 1969
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3Cited by4 opinions
- Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.Court of Appeals of Georgia · 1999
- Fulton County Board of Tax Assessors v. Visiting Nurse Health System of Metropolitan Atlanta, Inc.Court of Appeals of Georgia · 2000
- Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.Court of Appeals of Georgia · 1999
- Partnership Housing Affordable to Society Everywhere, Inc. v. Decatur County Board of Tax AssessorsCourt of Appeals of Georgia · 2011