Opinion
S23C1183
02-20-2024
COLUMBUS BOARD OF TAX ASSESSORS et al. v. THE MEDICAL CENTER HOSPITAL AUTHORITY.
The Honorable Supreme Court met pursuant to adjournment.
The following order was passed:
COLUMBUS BOARD OF TAX ASSESSORS et al. v. THE MEDICAL CENTER HOSPITAL AUTHORITYCourt of Appeals Case No. A23A0373
The Supreme Court today granted the writ of certiorari in this case as case No. S23G1183 .
This case will be assigned to the May 2024 oral argument calendar automatically under Supreme Court Rule 50 (1) (a). Oral argument is mandatory in granted certiorari cases.
This Court is particularly concerned with the following issue or issues:
1. When determining whether property is public for purposes of exemption from ad valorem taxation under OCGA § 48-5-41 (a) (1) (A), can evidence of private gain or benefit related to the holding or financing of such property, which gain or benefit accrues to an individual or entity other than the property's title holder, create a genuine issue of material fact as to whether the property is held only for the benefit of the State and the public?
Briefs should be submitted only on these points. See Supreme Court Rule 45.
All the Justices concur, except Boggs, C.J., Ellington and LaGrua, JJ., who dissent. Peterson, P. J., and McMillian, J., disqualified.