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9 Georgia opinions name it 2 courts 1986–2015 0 in the last five years
The cases below were cited by Georgia courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Lamad Ministries, Inc. v. Dougherty County Board of Tax Assessorsgreen2 sentences2015In the wake of York Rite, this Court continued to hold that proportional exemptions as to those portions of a property not engaged in income-producing activities were consistent with OCGA § 48-5-41’s provision of exemptions to “purely public charities.” See, e.g., Lamad Ministries v. Dougherty County Bd. of Tax Assessors, 268 Ga. App. 798, 804-806 (3) ( 602 SE2d 845 ) (2004) (reversing trial court’s denial of exemption as to home for the aged when the court’s aggregation of property “deprived that portion of the property used primarily as a place of worship from tax exemption”; tax assessors w 2015In the wake of York Rite, this Court continued to hold that proportional exemptions as to those portions of a property not engaged in income-producing activities were consistent with OCGA § 48-5-41’s provision of exemptions to “purely public charities.” See, e.g., Lamad Ministries v. Dougherty County Bd. of Tax Assessors, 268 Ga. App. 798, 804-806 (3) ( 602 SE2d 845 ) (2004) (reversing trial court’s denial of exemption as to home for the aged when the court’s aggregation of property “deprived that portion of the property used primarily as a place of worship from tax exemption”; tax assessors w | 2 | 2 |
York Rite Bodies of Freemasonry v. Board of Equalizationgreen2 sentences2012First, the owner must be an institution devoted entirely to charitable pursuits; second, the charitable pursuits of the owner must be for the benefit of the public; and third, the use of the property must be exclusively devoted to those charitable pursuits.6 3 OCGA § 48-5-41 (a) (4) (emphasis supplied). 4 261 Ga. 558 ( 408 SE2d 699 ) (1991). 5 Nuci Phillips Mem. 1993“However, no matter how high the ideals of an institution, nor how lofty its purposes, in order for it to qualify as a charitable institution for tax exemption under OCGA § 48-5-41 (a) (4), it must have the sole purpose and activity of dispensing public charity.” (Citations and punctuation omitted; emphasis in original.) York Rite, 261 Ga. at 558-559 (2) (a) (b). | 1 | 3 |
Nuci Phillips Memorial Foundation, Inc. v. Athens-Clarke County Board of Tax Assessorsgreen1 sentence2013Foundation, supra at 385 (2). | 1 | 1 |
Fulton County Board of Tax Assessors v. Visiting Nurse Health System of Metropolitan Atlanta, Inc.green2 sentences2011See also Fulton County Bd. of Tax Assessors v. Visiting Nurse Health System &c., 256 Ga. App. 475, 477 (2) (b) ( 568 SE2d 798 ) (2002) (issue on appeal whether “any evidence” supports factfinder’s conclusion that appellee was “institution of purely public charity”). 2011See also Fulton County Bd. of Tax Assessors v. Visiting Nurse Health System &c., 256 Ga. App. 475, 477 (2) (b) ( 568 SE2d 798 ) (2002) (issue on appeal whether “any evidence” supports factfinder’s conclusion that appellee was “institution of purely public charity”). | 1 | 1 |
Board of Tax Assessors v. Baptist Village, Inc.green2 sentences2011(Citations and punctuation omitted.) Bd. of Tax Assessors &c. v. Baptist Village, 269 Ga. App. 848, 850 (1) ( 605 SE2d 436 ) (2004) (affirming trial court’s factual finding that 501 (c) (3) nonprofit did not hold “homes for the aged” for investment purposes and therefore did not lose its property tax exemption under OCGA § 48-5-41 (a) (12) (B)). 2011(Citations and punctuation omitted.) Bd. of Tax Assessors &c. v. Baptist Village, 269 Ga. App. 848, 850 (1) ( 605 SE2d 436 ) (2004) (affirming trial court’s factual finding that 501 (c) (3) nonprofit did not hold “homes for the aged” for investment purposes and therefore did not lose its property tax exemption under OCGA § 48-5-41 (a) (12) (B)). | 1 | 1 |
Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.green2 sentences2009See Cobb County Bd. of Tax Assessors v. Marietta Educational Garden Center, 239 Ga. App. 740, 743-745 (2) ( 521 SE2d 892 ) (1999) (periodic rental of facility owned by nonprofit for a fee precluded application of ad valorem exemption under OCGA § 48-5-41 (a) (4) even though rental money used only to offset operations and maintenance expenses). 2009See Cobb County Bd. of Tax Assessors v. Marietta Educational Garden Center, 239 Ga. App. 740, 743-745 (2) ( 521 SE2d 892 ) (1999) (periodic rental of facility owned by nonprofit for a fee precluded application of ad valorem exemption under OCGA § 48-5-41 (a) (4) even though rental money used only to offset operations and maintenance expenses). | 1 | 1 |
Annandale at Suwanee, Inc. v. GWINNETT COUNTY BOARD OF TAX ASSESSORSgreen2 sentences2004Annandale at Suwanee v. Gwinnett County Bd. of Tax Assessors, 242 Ga. 241, 242 ( 248 SE2d 640 ) (1978); Lamad Ministries v. Dougherty County Bd. of Tax Assessors, 268 Ga. App. 798 ( 602 SE2d 845 ) (2004). 2004Annandale at Suwanee v. Gwinnett County Bd. of Tax Assessors, 242 Ga. 241, 242 ( 248 SE2d 640 ) (1978); Lamad Ministries v. Dougherty County Bd. of Tax Assessors, 268 Ga. App. 798 ( 602 SE2d 845 ) (2004). | 1 | 1 |
Elder v. Trustees of Atlanta Universitygreen1 sentence1999See also Alford v. Emory Univ., supra. “In the absence of a provision to the contrary, it is ordinarily essential to exemption that the property should be owned by the educational institution.” 84 CJS, Taxation, § 287 (a). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Georgia. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Hendrix v. First Nat. Bank of Columbus
green
2 sentences1986Bank, 173 Ga. App. 513 ( 326 SE2d 489 ) (1985), we thus address those arguments alleging questions of fact as to matters applicable to appellee’s status as a nonprofit hospital entitled to property tax exemption under OCGA § 48-5-41 (a) (5). 1986Bank, 173 Ga. App. 513 ( 326 SE2d 489 ) (1985), we thus address those arguments alleging questions of fact as to matters applicable to appellee’s status as a nonprofit hospital entitled to property tax exemption under OCGA § 48-5-41 (a) (5). | 1 | 1986–1986 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.