Roberts v. Atlanta Baptist Assn.

Marshall, Justice.

The Atlanta Baptist Association, Inc., brought an action to enjoin the taxing authorities from collecting ad valorem taxes for tax year 1974 and thereafter on three tracts of land owned by the Association in unincorporated north Fulton County. The basis of the action is the contention that all of the above property is a "place of religious worship,” as that term was used in the then-existing Georgia Constitution and implementing statute, so as to exempt the Association from the payment of ad valorem taxes thereon. See Art. VII, Sec. I, Par. IV of the 1945 Constitution of…