Rabun Gap-Nacoochee School v. Thomas

Almand, Chief Justice.

These appeals are from orders on motions for summary judgments by the appellant and the appellee.

This case involves a question as to whether the real and personal property of Rabun Gap-Nacoochee School, a private educational institution, is subject to ad valorem taxation by Rabun County.

In August, 1970, Rabun Gap-Nacoochee School, hereinafter referred to as "the school,” received notice from Hugh W. Thomas, Tax Commissioner of Rabun County, that the tax assessors of Rabun County were assessing a taxation on 1,100 acres and 16 dwelling houses belonging to the school upon…