Legal Opinion

Peachtree on Peachtree Inn, Inc. v. Camp

Court of Appeals of Georgia

Decided September 4, 1969No. 44368PublishedCited by 25 opinions

1Opinion of the Court

Quillian, Judge.

Code Ann. § 92-201 (Ga. L. 1943, p. 348; 1946, p. 12; 1947, p. 1183; 1955, pp. 262, 263; 1965, pp. 182, 183), provides in part: “The following described property shall be exempt from taxation, to wit: ... all institutions of purely public charity; . . . provided the property so exempted be not used for the purpose of private or corporate profit and income, distributable to shareholders in corporations owning such property or to other owners of such property, and any income from such property is used exclusively for . . . charitable purposes, . . . and for the purpose of…

2Cases cited11 opinions

  1. Williamson v. Housing AuthoritySupreme Court of Georgia · 1938
  2. Trustees of the Academy v. BohlerSupreme Court of Georgia · 1887
  3. Wilson v. First National BankSupreme Court of Iowa · 1914
  4. United Hospitals Service Ass'n v. Fulton CountySupreme Court of Georgia · 1960
  5. Tharpe v. Central Georgia Council of Boy Scouts of AmericaSupreme Court of Georgia · 1938

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3Cited by25 opinions

  1. Scrapchansky v. Town of PlainfieldSupreme Court of Connecticut · 1993
  2. State v. BoucherSupreme Court of Connecticut · 1988
  3. Nuci Phillips Memorial Foundation, Inc. v. Athens-Clarke County Board of Tax AssessorsSupreme Court of Georgia · 2010
  4. Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.Court of Appeals of Georgia · 1999
  5. Roberts v. Ravenwood ChurchSupreme Court of Georgia · 1982

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