LEON CO. EDUC. AUTH. v. Hartsfield

How courts have described this case

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

• holding a property was owned by government and therefore exempt because “[t]he only reason legal title is held by [the private party] is to facilitate the financing of the project”
• lessee who could purchase a dormitory and food service project for one dollar deemed the project's equitable owner
• county authority was equitable owner of project, making portion of project used for exempt purposes exempt from taxation
• lessee equitable owner when lessor holds title only to facilitate financing and lessee may acquire title by paying nominal sum
• no equitable ownership even when lease contains option to purchase

Source: CourtListener parenthetical corpus (CC0).