Columbus Georgia, Board of Tax Assessors v. the Medical Center Hospital Authority

BARNES, Presiding Judge.

The Columbus, Georgia Board of Tax Assessors (“Tax Board”) appeals the trial court’s grant of summary judgment to The Medical Center Hospital Authority. The trial court found that eight parcels of real estate owned by the Hospital Authority were exempt from ad valorem property taxes for the years 2009 through 2012. The Tax Board argues that the trial court erred in concluding that the parcels were “public property” exempt from taxation regardless of how the property was being used. For the reasons that follow, we affirm.

The Medical Center Hospital Authority in Columbus…