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PICKENS COUNTY BOARD OF TAX ASSESSORS v. ATLANTA BAPTIST ASSOCIATION, INC.

A89A0228.

191 Ga. App. 260 (1989)

381 S.E.2d 419

PICKENS COUNTY BOARD OF TAX ASSESSORS et al. v. ATLANTA BAPTIST ASSOCIATION, INC.

Court of Appeals of Georgia.

Decided April 5, 1989.

Attorney(s) appearing for the Case

Richard Thurman, Elliott R. Baker, Mary D. Baker, for appellants.

Perry O. Lemmons, for appellee.

BANKE, Presiding Judge.

The Pickens County Board of Tax Assessors assessed ad valorem property taxes on 640 acres of land in Pickens County owned by the Atlanta Baptist Association, Inc. The Association appealed to superior court, contending that the property is exempt from such taxation pursuant to OCGA § 48-5-41 (a) (2) because it is used as a "place of religious worship." The trial court granted summary judgment to the Association, and the Board of Tax Assessors...

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