Johnson v. Southern Greek Housing Corp.

Hill, Chief Justice.

This is a property tax case. The Bulloch County Tax Commissioner sought to tax the property of Southern Greek Housing Corp. (SGHC), a charitable, nonprofit corporation formed at Georgia Southern College to provide housing and meeting rooms for its 23 fraternities and sororities. SGHC sued to enjoin the levy and collection of such taxes, and the trial court granted the injunction, holding that the property was being used for educational purposes and was tax exempt. The Tax Commissioner and Board of Tax Assessors appeal.

Georgia Southern College is a branch of the University…