Legal Opinion
Leggett v. MacOn Baptist Ass'n, Inc.
Supreme Court of Georgia
Decided April 4, 1974No. 28495PublishedCited by 23 opinions
1Opinion of the Court
Ingram, Justice.
The controlling issue to be decided in this case is whether the real property owned and used by the Macon Baptist Association, Inc., is a "place of religious worship,” as that term is used in the Georgia Constitution and implementing statute, so as to exempt the Association from the payment of ad valorem taxes. The trial court determined, on motion for summary judgment, that the Association is exempt, and the taxing authorities have now brought that judgment here for review.
I
Article VII, Sec. I, Par. IV of the 1945 Constitution of Georgia (Code Ann. § 2-5404) authorizes the…
2Cases cited17 opinions
- Sherbert v. VernerSupreme Court of the United States · 1963
- Abington School Dist. v. SchemppSupreme Court of the United States · 1963
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Engel v. VitaleSupreme Court of the United States · 1962
- Watchtower Bible & Tract Society, Inc. v. County of Los AngelesCalifornia Supreme Court · 1947
12 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Smith v. BaptisteSupreme Court of Georgia · 2010
- Davies v. MeyerTexas Supreme Court · 1976
- Swearingen v. City of TexarkanaCourt of Appeals of Texas · 1979
- Lamad Ministries, Inc. v. Dougherty County Board of Tax AssessorsCourt of Appeals of Georgia · 2004
- Roberts v. Ravenwood ChurchSupreme Court of Georgia · 1982
18 more not listed; retrieve them via the Exa API.