Board of Tax Assessors v. Baptist Village, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• determining that the General Assembly’s passage of OCGA § 48-5-41 (a) (12), which pertains to “[p]roperty of a nonprofit home for the aged used in connection with its operation,” was an expansion of the older category of institutions of purely public charity
• determining that the General Assembly’s passage of OCGA § 48-5-41 (a) (12), which pertains to “[p]roperty of a nonprofit home for the aged used in connection with its operation,” was an expansion of the older category of institutions of purely public charity
• affirming trial court’s factual finding that 501 (c) (3) nonprofit did not hold “homes for the aged” for investment purposes and therefore did not lose its property tax exemption under OCGA § 48-5-41 (a) (12) (B)
• nonprofit retirement facility was exempt from ad valorem taxation under a statute that exempted homes for the aged operated by an entity with 501(c)(3) status
• Georgia courts do not concern themselves with matters not ripe for adjudication

Source: CourtListener parenthetical corpus (CC0).