Legal Opinion
Fulton County Board of Tax Assessors v. Visiting Nurse Health System of Metropolitan Atlanta, Inc.
Court of Appeals of Georgia
Decided March 24, 2000No. A99A1925PublishedCited by 9 opinions
1Opinion of the Court
Ruffin, Judge.
Visiting Nurse Health System of Metropolitan Atlanta, Inc. (VNHS) is a nonprofit corporation that provides home health care services. After the Fulton County Board of Tax Assessors (the Board) assessed ad valorem taxes on certain tangible property owned by VNHS, the corporation appealed to the Board of Equalization, which ruled that the property was taxable. Following a de novo appeal to Fulton County Superior Court, VNHS moved for summary judgment, arguing that it was exempt from taxation as a purely public charitable institution. The trial court agreed and granted VNHS’s…
2Cases cited11 opinions
- Lau's Corp., Inc. v. HaskinsSupreme Court of Georgia · 1991
- Porquez v. WashingtonSupreme Court of Georgia · 1997
- Porquez v. WashingtonSupreme Court of Georgia · 1997
- York Rite Bodies of Freemasonry v. Board of EqualizationSupreme Court of Georgia · 1991
- Georgia Osteopathic Hospital, Inc. v. AlfordSupreme Court of Georgia · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Bulloch South, Inc. v. GosaiCourt of Appeals of Georgia · 2001
- Lamad Ministries, Inc. v. Dougherty County Board of Tax AssessorsCourt of Appeals of Georgia · 2004
- Fulton County Board of Tax Assessors v. Visiting Nurse Health System of Metropolitan Atlanta, Inc.Court of Appeals of Georgia · 2002
- Williams v. StateCourt of Appeals of Georgia · 2002
- First Congregational Church v. Fulton County Board of Tax AssessorsCourt of Appeals of Georgia · 2013
4 more not listed; retrieve them via the Exa API.