Legal Opinion
Suttles v. Hill Crest Cemetery Inc.
Court of Appeals of Georgia
Decided December 5, 1952No. 34184PublishedCited by 7 opinions
1Opinion of the CourtWorrill, J.
(After stating the foregoing facts.) The Constitution of 1877, article 7, section 2, paragraph 2 (Code, Ann., § 2-5002), authorized the legislature to except from taxation places of burial. The legislature, in pursuance of that constitutional authority, enacted in 1878 (Ga. L. 1878-9, p. 33; Code, § 92-201) that places of burial be exempt from taxation. The Constitution of 1945, article 7, section 1, paragraph 4, also authorized the legislature to make such exemption, and in pursuance of that authority the legislature enacted in 1946 (Ga. L. 1946, p. 12; Code, Ann. Supp., § 92-201) that…
2Cases cited8 opinions
- Evergreen Cemetery Ass'n v. BeecherSupreme Court of Connecticut · 1886
- Cave Hill Cemetery Co. v. GosnellCourt of Appeals of Kentucky · 1913
- Mountain View Cemetery Co. v. MasseyWest Virginia Supreme Court · 1930
- City of Wichita v. SchwertnerSupreme Court of Kansas · 1930
- Georgia Mausoleum Co. v. City of DublinSupreme Court of Georgia · 1918
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Tax Exemption of Sunset Memorial Gardens, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1958
- City of Atlanta v. Crest Lawn Memorial Park Corp.Supreme Court of Georgia · 1962
- City of Atlanta v. Clayton County Board of Tax AssessorsCourt of Appeals of Georgia · 2007
- Adams v. Dawn Memorial ParkSupreme Court of Georgia · 1975
- H.O.P.E. Through Divine Interventions, Inc. v. Fulton County Board of Tax AssessorsCourt of Appeals of Georgia · 2012
2 more not listed; retrieve them via the Exa API.