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H.O.P.E. v. FULTON BD. OF TAX ASSESSORS

No. A12A1100.

734 S.E.2d 288 (2012)

H.O.P.E. Through DIVINE INTERVENTIONS, INC. v. FULTON COUNTY BOARD OF TAX ASSESSORS.

Court of Appeals of Georgia.

November 16, 2012.

Attorney(s) appearing for the Case

Jeffrey Ronald Baxter , Atlanta, for Appellant.

Valerie Anne Ross , Meredith West Germain , for Appellee.

PHIPPS, Presiding Judge.

H.O.P.E. Through Divine Interventions, Inc. appeals the superior court's summary judgment against it and in favor of the Fulton County Board of Tax Assessors. Specifically, the superior court ruled that H.O.P.E.'s real property (hereinafter, "Property") did not qualify during certain years for an exemption from ad valorem property taxation under OCGA § 48-5-41(a)(4), which pertains to "[a]ll institutions of purely public charity." We...

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