AMERICAN INSTITUTE OF INDUSTRIAL ENGINEERS v. CHILIVIS

30972.

236 Ga. 793 (1976)

225 S.E.2d 308

AMERICAN INSTITUTE OF INDUSTRIAL ENGINEERS v. CHILIVIS et al.

Supreme Court of Georgia.

Decided May 5, 1976.


Attorney(s) appearing for the Case

Neely, Freeman & Hawkins, Edgar A. Neely, Jr., Richard K. Hines, V, for appellant.

Arthur K. Bolton, Attorney General, Franklin N. Biggins, Assistant Attorney General, Stark, Stark & Henderson, Homer M. Stark, for appellees.


UNDERCOFLER, Presiding Justice.

The question here is whether the real and personal property of appellant's national headquarters located in Gwinnett County is exempt from ad valorem taxation under Code Ann. § 2-5404 and Code § 92-201. The appeal is from a judgment that the appellant is not a college, incorporated academy, seminary of learning or purely public charity and therefore its real and personal properties are not exempt from ad valorem taxation under...

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