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LAMAD MINISTRIES v. DOUGHERTY CTY. BD. TAX ASS.

No. A04A1386.

602 S.E.2d 845 (2004)

268 Ga. App. 798

LAMAD MINISTRIES, INC. v. DOUGHERTY COUNTY BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

July 29, 2004.

Attorney(s) appearing for the Case

Thomas James, Stephen Dillard, James, Bates, Pope & Spivey, Macon, for Appellant.

William Lee, Albany, Peter Olson, Brandon Bowen, Cartersville, Vann Parrott, Long & Denton, Quitman, for Appellee.

ELDRIDGE, Judge.

On January 20, 2004, after a bench trial the Dougherty County Superior Court affirmed the multi-year appeal of Lamad Ministries, Inc. from the Board of Equalization of Dougherty County's decision, finding no tax exemption for it either as a "place[] of religious worship," OCGA § 48-5-41(a)(2.1)(A) or (B), or exempt, as a home for the aged under OCGA § 48-5-41(a)(12). The trial court found that it is not a place of religious worship or a...

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