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ZACH, INC. v. FULTON COUNTY

No. S99G0459.

520 S.E.2d 899 (1999)

271 Ga. 411

ZACH, INC. v. FULTON COUNTY et al.

Supreme Court of Georgia.

September 13, 1999.

Attorney(s) appearing for the Case

Bodker, Ramsey & Andrews, Stephen C. Andrews, David J. Maslia, Atlanta, for appellant.

Bernard R. Thomas, Sr., Vernitia A. Shannon, Atlanta, for appellees.

CARLEY, Justice.

Zach, Inc. is a non-profit corporation created by a national fraternity for the sole purpose of owning real property, which is surrounded by the campus of the Georgia Institute of Technology (Georgia Tech) and which is used to house fraternity members. Zach filed a property tax challenge, relying on the exemption from ad valorem property taxes for "[a]ll buildings erected for and used as a college, incorporated...

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