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GWINNETT COUNTY, ETC. v. GA. SCHOOL BD.

A93A1545.

211 Ga. App. 437 (1993)

439 S.E.2d 666

GWINNETT COUNTY BOARD OF TAX ASSESSORS v. GEORGIA SCHOOL BOARD ASSOCIATION.

Court of Appeals of Georgia.

Reconsideration Denied December 16, 1993.

Attorney(s) appearing for the Case

Jonathan A. Weintraub, Caryl B. Sumner, William J. Linkous III, for appellant.

Heard, Leverett & Phelps, E. Freeman Leverett, for appellee.

POPE, Chief Judge.

The issue in this case is whether property located in Gwinnett County belonging to the Georgia School Board Association (GSBA) is entitled to exemption from ad valorem taxation under OCGA § 48-5-41 (a) (4) because the GSBA is a "purely public charity." The trial court ruled that the GSBA is entitled to exemption from ad valorem taxation for that reason and granted GSBA's motion for summary judgment. Plaintiff Gwinnett County Board of Tax Assessors...

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