entirely different rule in Georgia

7 Georgia opinions name it 2 courts 1898–2004 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.

Followed or applied (10)

Case	Followed	Cited
Cherokee Brick & Tile Co. v. Redwinegreen ga · 1953 · cited in 2 Georgia opinions naming this issue, 1965–1965 2 sentences 1965The exemption from taxation must be strictly construed, ‘and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.’ ” Cherokee Brick & Tile Co. v. Redwine, 209 Ga. 691, 692 ( 75 SE2d 550 ) and citations. 1965The exemption from taxation must be strictly construed, ‘and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.’ ” Cherokee Brick & Tile Co. v. Redwine, 209 Ga. 691, 692 ( 75 SE2d 550 ) and citations.	2	2
Johnson v. Metropolitan Atlanta Rapid Transit Authoritygreen gactapp · 1993 · cited in 1 Georgia opinions naming this issue, 2004–2004 2 sentences 2004See Division 1, supra. [8] Johnson v. Metropolitan Atlanta Rapid Transit Authority, 207 Ga.App. 869 , 429 S.E.2d 285 (1993). [9] Taylor v. Amisub, Inc., 186 Ga.App. 834 , 368 S.E.2d 791 (1988). [10] Id., 186 Ga.App. at 836 , 368 S.E.2d 791 . 2004See Division 1, supra. [8] Johnson v. Metropolitan Atlanta Rapid Transit Authority, 207 Ga.App. 869 , 429 S.E.2d 285 (1993). [9] Taylor v. Amisub, Inc., 186 Ga.App. 834 , 368 S.E.2d 791 (1988). [10] Id., 186 Ga.App. at 836 , 368 S.E.2d 791 .	1	1
Taylor v. AMISUB (McINTOSH TRAIL REGIONAL MEDICAL CENTER), INC.green gactapp · 1988 · cited in 1 Georgia opinions naming this issue, 2004–2004 2 sentences 2004See Division 1, supra. [8] Johnson v. Metropolitan Atlanta Rapid Transit Authority, 207 Ga.App. 869 , 429 S.E.2d 285 (1993). [9] Taylor v. Amisub, Inc., 186 Ga.App. 834 , 368 S.E.2d 791 (1988). [10] Id., 186 Ga.App. at 836 , 368 S.E.2d 791 . 2004See Division 1, supra. [8] Johnson v. Metropolitan Atlanta Rapid Transit Authority, 207 Ga.App. 869 , 429 S.E.2d 285 (1993). [9] Taylor v. Amisub, Inc., 186 Ga.App. 834 , 368 S.E.2d 791 (1988). [10] Id., 186 Ga.App. at 836 , 368 S.E.2d 791 .	1	1
Dorsey Heating & Air Conditioning Co. v. Gordongreen gactapp · 1982 · cited in 1 Georgia opinions naming this issue, 1996–1996 2 sentences 1996Co. v. Gordon, 162 Ga. App. 608, 610 ( 292 SE2d 452 ) (1982). 2 Although this appears to be an entirely different claim from the allegations made in the complaint, and the Moore brothers did not attempt to amend their complaint prior to summary judgment, Self does not claim surprise, and it appears the parties argued the merits of this claim before the trial court on summary judgment. 1996Co. v. Gordon, 162 Ga. App. 608, 610 ( 292 SE2d 452 ) (1982). 2 Although this appears to be an entirely different claim from the allegations made in the complaint, and the Moore brothers did not attempt to amend their complaint prior to summary judgment, Self does not claim surprise, and it appears the parties argued the merits of this claim before the trial court on summary judgment.	1	1
Gunn v. Stategreen ga · 1971 · cited in 1 Georgia opinions naming this issue, 1986–1986 2 sentences 1986Gunn v. State, 227 Ga. 786, 787 ( 183 SE2d 389 ) (1971); Gunn v. Balkcom, 228 Ga. 802 ( 188 SE2d 500 ) (1972), and State v. Fordham, 172 Ga. App. 853 ( 324 SE2d 796 ) (1984), represent an entirely different rule of law. 1986Gunn v. State, 227 Ga. 786, 787 ( 183 SE2d 389 ) (1971); Gunn v. Balkcom, 228 Ga. 802 ( 188 SE2d 500 ) (1972), and State v. Fordham, 172 Ga. App. 853 ( 324 SE2d 796 ) (1984), represent an entirely different rule of law.	1	1
Mundy v. Van Hoosegreen ga · 1898 · cited in 1 Georgia opinions naming this issue, 1953–1953 2 sentences 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179	1	1
Tarver v. City of Albanygreen ga · 1925 · cited in 1 Georgia opinions naming this issue, 1953–1953 2 sentences 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179	1	1
State Revenue Commission v. Brandongreen ga · 1937 · cited in 1 Georgia opinions naming this issue, 1953–1953 2 sentences 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179	1	1
Campbell v. Red Bud Consolidated School Districtgreen ga · 1938 · cited in 1 Georgia opinions naming this issue, 1953–1953 2 sentences 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179	1	1
Standard Oil Co. of Kentucky v. State Revenue Commissiongreen ga · 1934 · cited in 1 Georgia opinions naming this issue, 1953–1953 2 sentences 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179	1	1

Distinguished, questioned or overruled (0)

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

Also cited on this issue (7)

Case	Cited	Years
State v. Fordham green gactapp · 1984 2 sentences 1986Gunn v. State, 227 Ga. 786, 787 ( 183 SE2d 389 ) (1971); Gunn v. Balkcom, 228 Ga. 802 ( 188 SE2d 500 ) (1972), and State v. Fordham, 172 Ga. App. 853 ( 324 SE2d 796 ) (1984), represent an entirely different rule of law. 1986Gunn v. State, 227 Ga. 786, 787 ( 183 SE2d 389 ) (1971); Gunn v. Balkcom, 228 Ga. 802 ( 188 SE2d 500 ) (1972), and State v. Fordham, 172 Ga. App. 853 ( 324 SE2d 796 ) (1984), represent an entirely different rule of law.	1	1986–1986
Gunn v. Balkcom green ga · 1972 2 sentences 1986Gunn v. State, 227 Ga. 786, 787 ( 183 SE2d 389 ) (1971); Gunn v. Balkcom, 228 Ga. 802 ( 188 SE2d 500 ) (1972), and State v. Fordham, 172 Ga. App. 853 ( 324 SE2d 796 ) (1984), represent an entirely different rule of law. 1986Gunn v. State, 227 Ga. 786, 787 ( 183 SE2d 389 ) (1971); Gunn v. Balkcom, 228 Ga. 802 ( 188 SE2d 500 ) (1972), and State v. Fordham, 172 Ga. App. 853 ( 324 SE2d 796 ) (1984), represent an entirely different rule of law.	1	1986–1986
Mayor of Macon v. Central Railroad & Banking Co. green ga · 1874 1 sentence 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179	1	1953–1953
Atlanta Street Railroad v. City of Atlanta green · 1880 1 sentence 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179	1	1953–1953
Athens City Water-Works Co. v. Mayor of Athens green ga · 1885 1 sentence 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179	1	1953–1953
Rayle Electric Membership Corporation v. Cook green ga · 1943 2 sentences 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179 1953The exemption from taxation must be strictly construed, “and the exemption will not be held to be conferred unless the terms under which it is granted clearly and distinctly show that such was the intention of the legislature.” Mayor &c. of Macon v. Central Railroad & Banking Co., 50 Ga. 620 ; Atlanta Street Railroad Co. v. City of Atlanta, 66 Ga. 104, 110 ; Athens City Water-Works Co. v. Mayor &c. of Athens, 74 Ga. 413 ; Mundy v. Van Hoose, 104 Ga. 292, 297 ( 30 S. E. 783 ); Tarver v. City of Albany, 160 Ga. 251, 257 ( 127 S. E. 856 ); Standard Oil Co. of Ky. v. State Revenue Commission, 179	1	1953–1953
Phillips v. State neutral ga · 1862 1 sentence 1898Nor does the case of Phillips v. State, 33 Ga. 281 , more strongly support the contention.	1	1898–1898

Where else courts name it

NY 28 (1835–2023) NC 28 (1899–2026) CA 21 (1890–2025) IL 15 (1890–2026) TX 13 (1925–2024) CT 10 (1984–2016) PA 9 (1864–2024) MD 7 (1858–2016) GA 7 (1898–2004) WA 6 (2007–2019) KY 6 (1909–1987) NE 6 (1903–2020) OR 6 (1922–2015) WI 6 (1879–2008) IN 6 (1901–2020) FL 5 (1972–2003) KS 5 (1891–1988) MI 5 (1995–2026) NJ 4 (1935–2014) OK 4 (1921–2003) MO 4 (1893–2016) MT 4 (1936–1988) ID 4 (1985–2023) WV 3 (1909–2016) IA 3 (1879–1952) AL 3 (1858–1952) DC 3 (1992–2023) SD 2 (2022–2026) UT 2 (2021–2024) SC 2 (1907–1935) NM 2 (1914–1961) OH 2 (2006–2015) NH 2 (1985–2021) VA 2 (1985–2000) MS 2 (1972–1995)

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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