Legal Opinion

City of McCaysville v. Tri-State Electric Cooperative

Supreme Court of Georgia

Decided September 13, 1954No. 18641PublishedCited by 4 opinions

1Opinion of the Court

Candler, Justice.

1. By article 7, section 1, paragraph 4 of the Constitution of 1945, all cooperative, non-profit, membership corporations organized under the laws of this State for the purpose of engaging in rural electrification, and the real and personal property owned or held by these membership corporations for such purpose, are, until January 1, 1961, exempted from all taxation, State, county, municipal, school district, and political or territorial subdivisions of this State. Code (Ann.) § 2-6404. Under this provision of the Constitution and section 1 (d) of the enabling act which the…

2Cases cited4 opinions

  1. Hanover Fire Insurance v. HardingSupreme Court of the United States · 1926
  2. City of Waycross v. BellSupreme Court of Georgia · 1929
  3. Head v. RichSupreme Court of Georgia · 1940
  4. Redwine v. the Southern Co.Supreme Court of Georgia · 1950

3Cited by4 opinions

  1. Smith v. State of GeorgiaSupreme Court of Georgia · 1966
  2. Oxford v. Housing Authority of City of BarnesvilleCourt of Appeals of Georgia · 1961
  3. Irwin County Electric Membership Corp. v. HaddockSupreme Court of Georgia · 1959
  4. Smith v. State of GeorgiaSupreme Court of Georgia · 1966

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