exemption defense (Georgia) · Go Syfert
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exemption defense in Georgia

8 Georgia opinions name it 2 courts 1935–2022 1 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.

Followed or applied (7)

CaseFollowedCited
Consumer Credit Research Foundation v. Board of Regents of the University System of Georgiagreen
gactapp · 2017 · cited in 2 Georgia opinions naming this issue, 2018–2018
2 sentences

2018See id.

2018See id.

22
Lee v. Department of Natural Resourcesgreen
gactapp · 2003 · cited in 1 Georgia opinions naming this issue, 2022–2022
2 sentences

2022See Lee v. Dept. of Natural Resources, 263 Ga. App. 491, 494 (3) ( 588 SE2d 260 ) (2003) (finding that the defendant’s wilful failure to warn of a dangerous condition was not established as a matter of law, and so the defendant was entitled to summary judgment, where the plaintiff did not point to evidence creating a genuine issue of material fact as to one of the four prongs of the test establishing an exemption to immunity under the Recreational Property Act).

2022See Lee v. Dept. of Natural Resources, 263 Ga. App. 491, 494 (3) ( 588 SE2d 260 ) (2003) (finding that the defendant’s wilful failure to warn of a dangerous condition was not established as a matter of law, and so the defendant was entitled to summary judgment, where the plaintiff did not point to evidence creating a genuine issue of material fact as to one of the four prongs of the test establishing an exemption to immunity under the Recreational Property Act).

11
Lowry v. McDuffiegreen
ga · 1998 · cited in 1 Georgia opinions naming this issue, 2001–2001
2 sentences

2001See also Lowry v. McDuffie, 269 Ga. 202, 204 (2) ( 496 SE2d 727 ) (1998) (exemptions should be strictly construed in favor of the general public, and no exemption shall apply by implication).

2001See also Lowry v. McDuffie, 269 Ga. 202, 204 (2) ( 496 SE2d 727 ) (1998) (exemptions should be strictly construed in favor of the general public, and no exemption shall apply by implication).

11
Blackmon v. Cobb County-Marietta Water Authoritygreen
gactapp · 1972 · cited in 1 Georgia opinions naming this issue, 2001–2001
2 sentences

2001“It is well settled that an exemption or a claim of exemption must be construed strictly against the taxpayer and in favor of the taxing authority.” Blackmon v. Cobb County-Marietta Water Auth., 126 Ga. App. 459, 461 (1) ( 191 SE2d 128 ) (1972).

2001“It is well settled that an exemption or a claim of exemption must be construed strictly against the taxpayer and in favor of the taxing authority.” Blackmon v. Cobb County-Marietta Water Auth., 126 Ga. App. 459, 461 (1) ( 191 SE2d 128 ) (1972).

11
South Carolina Department of Highways & Public Transportation v. Chestongreen
sc · 1982 · cited in 1 Georgia opinions naming this issue, 1986–1986
1 sentence

1986See, e.g., Blalock v. State, 250 Ga. 441 (1) ( 298 SE2d 447 ) (1983); Bell v. State, 168 Ga. App. 336 (2) ( 308 SE2d 853 ) (1983).

11
Blalock v. Stategreen
ga · 1983 · cited in 1 Georgia opinions naming this issue, 1986–1986
1 sentence

1986See, e.g., Blalock v. State, 250 Ga. 441 (1) ( 298 SE2d 447 ) (1983); Bell v. State, 168 Ga. App. 336 (2) ( 308 SE2d 853 ) (1983).

11
Pasler v. Maryland Casualty Co.green
gactapp · 1958 · cited in 1 Georgia opinions naming this issue, 1974–1974
2 sentences

1974Co., 97 Ga. App. 263, 264 ( 103 SE2d 90 ).

1974Co., 97 Ga. App. 263, 264 ( 103 SE2d 90 ).

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Georgia. Read the followed side critically anyway.

Also cited on this issue (2)

CaseCitedYears
Maryland Casualty Co. v. Sanders green
gactapp · 1934
2 sentences

1935This rule as applicable to this case would not be affected by the act approved March 24, 1933, amending section 71 of the workmen’s compensation act of 1920, and providing that “an insurer who issues a policy of compensation insurance to an employer not subject to this act shall not plead as a defense that the employer is not subject to the act; and an insurer who issues to an employer subject to the act a policy of compensation insurance covering an employee or employees ordinarily exempt from its provisions shall not plead the exemption as a defense,” but that “in either case compensation sh

1935This rule as applicable to this case would not be affected by the act approved March 24, 1933, amending section 71 of the workmen’s compensation act of 1920, and providing that “an insurer who issues a policy of compensation insurance to an employer not subject to this act shall not plead as a defense that the employer is not subject to the act; and an insurer who issues to an employer subject to the act a policy of compensation insurance covering an employee or employees ordinarily exempt from its provisions shall not plead the exemption as a defense,” but that “in either case compensation sh

21935–1943
Bell v. State neutral
gactapp · 1983
2 sentences

1986See, e.g., Blalock v. State, 250 Ga. 441 (1) ( 298 SE2d 447 ) (1983); Bell v. State, 168 Ga. App. 336 (2) ( 308 SE2d 853 ) (1983).

1986See, e.g., Blalock v. State, 250 Ga. 441 (1) ( 298 SE2d 447 ) (1983); Bell v. State, 168 Ga. App. 336 (2) ( 308 SE2d 853 ) (1983).

11986–1986

Where else courts name it

CA 76 (1893–2026) PA 39 (1930–2019) IL 38 (1874–2023) NJ 37 (1900–2025) NY 32 (1892–2024) TX 30 (1925–2019) WA 27 (1895–2025) OH 23 (1926–2026) FL 20 (1882–2024) AL 20 (1884–2004) MI 19 (1931–2023) AR 18 (1898–2024) MD 17 (1929–2016) OK 15 (1929–2023) CT 14 (1912–2026) TN 14 (1877–2018) MO 13 (1893–2009) OR 12 (1916–2022) NM 11 (1941–2015) LA 11 (1936–2007) MA 10 (1930–2012) IA 9 (1928–2025) IN 9 (1980–2016) NC 9 (1921–2016) VA 8 (1912–2016) RI 8 (1897–2008) GA 8 (1935–2022) MS 8 (1995–2016) KS 8 (1895–2022) CO 7 (1906–2015) WV 7 (1960–2026) NE 7 (1922–2024) MT 7 (1929–2021) MN 6 (1877–1996) UT 6 (1991–2024) WI 6 (1928–2023) VT 5 (1929–2005) NV 4 (1977–2017) DC 4 (1976–2024) KY 4 (1921–2017) ME 3 (2004–2016) SD 3 (1894–1989) SC 3 (1988–2024) PR 2 (1929–1950) WY 2 (1987–2004) HI 2 (1893–1985) ID 2 (1958–2014) DE 2 (1995–2021)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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