THI RD DI VI SI ON M I LLER, P. J. A ND M CFA DDEN, P. J. ,

M CM I LLI A N, J.

N O T IC E : M otions for r e c ons i de r a tion m us t be ph y sic a l ly r e ce iv ed i n our c le r k ’s offic e w ithin te n da y s of the da te of de c is ion to be de e m ed tim e ly file d.

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A pr i l 24, 2018



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A1 6 A 06 3 8

. COLUM BUS, GEORGIA BOARD OF TAX ASSESSORS et a l

. v

. M EDICAL CENTER H OSPITAL AUTHORITY.

M C F A D D E N , Pres id i n g J u d g e.

Th i s cas e c o n c e rn s a t ax b o ard ’ s ap p eal o f a ru l i n g ex em p t i n g p ro pert y fro m

ad v al o rem t ax at i o n

. In Co l u m b u s , G a

. Bd

. o f Ta x As s es so r

s v

. M ed

. Cen t er Ho s

p.

Au t h

. , 3 3 8 Ga. Ap p

. 3 0 2 (7 88 SE2 d 87 9 ) (2 0 1 6 ), we affi rm ed (i n Cas e No

.
A1 6 A0 63 8 ) t h e t ri al co u rt ’ s g ran t o f su m m ary ju d g m en t t o t h e M ed i cal Cen t er

Ho s pi t al Au t ho ri t y i n i t s d ecl arat o ry ju d gm en t act i o n

. W e ru led th at t h e M ed i cal

Cen ter’ s l eas eh o l d in t eres t i n a co n t i n u i n g care ret i rem en t faci l it y was ex em p t fro m

ad v al o rem t ax at i o n u n d er OCGA § 4 8 -5 -4 1 (a) (1 ) (A), t h e p u bl i c p ro p ert y

ex em p t i o n , reas on i n g t hat earl i er s up eri o r co u rt b o n d v al i d at i o n o rd ers co n t ro l l ed t h e

i s su e o f w h et h er t he p ro pert y fu rt h ered a l eg it i m at e fu n ct i o n o f t h e h o s p i t al au t h o ri t y

.Co l umb us , Ga

. Bd

. of Ta x As s es s o rs , 3 3 8 Ga. Ap p

. at 30 7 (2 ) (b ). Ou r earl i er o p i n i o n

al s o ad d res sed a cro s s -ap p eal b ro u g h t b y t he Ho s p i tal Au t h o r i t y (Cas e No

.
A1 6 A0 63 9 ) in wh i ch t h e Ho s p i t al Au t h o ri t y as s ert ed an al t ern at iv e arg u m en t fo r t h e

ex em p t i o n o f t h e p ro p ert y

fro m t ax at i o n . Id

. at 3 0 8 (3 ).

Th e t ax b o ard so u g ht an d o u r Su p rem e Co u rt g ran t ed cert i orari to rev i ew o u r

d eci s i o n i n Cas e N o

. A1 6 A0 63 8 , an d i n Co l u mb u s Bd

. o f T a x As s es so r

s v. Med

.
Cen ter H o s p

. A u t h

. , 3 0 2 Ga. 3 5 8 (8 0 6 SE2 d 52 5 ) (2 0 1 7), o u r Su p rem e Co u rt

rev ers ed , h o l d i n g t h at th e earl ier b o n d v a l i d a t i o n p ro ceed i n g s d i d n o t co n cl u s i v el y

d et erm i n e fo r p u rp os es o f OCGA § 48 -5 -4 1 (a) (1 ) (A) t h at t he l eas eh o l d i n t eres t at

i s su e i s pu b li c pro pert y ex em p t fro m ad val o rem t ax at i o n

. Co l u mb u s Bd

. o f Ta x

As s es s o rs , s up ra, at 3 6 2 -3 6 3

. Th e Su p r e m e C o u r t rem an d ed t h e cas e fo r fu rt h er

p ro ceed in g s , d i rect in g t h e s up eri o r co u rt t o “ rev i ew al l s ub m i t ted reco rd m at eri al s in

s u p p o r t o f an d o p p os i ng t h e m o t i o n [fo r s um m ary ju d g m en t] i n ord er t o d et erm i n e

wh et h er a g en u i n e i s s u e o f m at eri al fact ex i s t ed as t o t h e ad v al o rem t ax ex em p t i o n.”

Id . at 3 6 3 , n . 6 (2 ).

Th e Ho s p i t al Au t h o ri t y d i d n o t s e e k cert i o rari o f o ur o p in i o n i n Cas e No

.
A 1 6 A 0 6 3 9 , a n d o n J u l y 7 , 2 0 1 6 , we ret u rn ed a rem it t i t u r on t h at cas e t o t h e tri al

co u rt

. Becau s e t h e Su p rem e Co u rt d i d n o t g ran t cert io rari o n t h e qu es t io n o f wh et h er

2t h e Ho s p i t a l A u t h o ri t y i s en t i t l ed t o an ex em p ti o n o n an o th er g ro u n d , i t d i d n ot

rev i ew th at i s s u e i n i ts res o l u ti o n o f Cas e No

. A1 6A0 63 8

. See Co l u mb u s Bd

. o f Ta x

As s es s o rs , 3 0 2 Ga. at 3 5 9 , n . 1

.
W e t h erefo re v acat e o u r p rev i o u s o p i n i on , ad o p t t he d eci s i o n o f t h e Su p rem e

Co u rt as o u r o wn , v acat e t h e s u p eri o r co u rt ’ s ju d g m en t th at t h e Ho s pi t al Au t h o ri t y

i s en t i t l ed t o a p u b l i c-p ro p ert y ex em p t io n , an d rem an d t h e cas e fo r p ro ceed i ng s

co n si s t en t wi t h t h e o p i n i o n o f t h e Su p rem e Co u rt

. W e o b s erv e th at nei t h er t h e

Su p rem e Co urt n o r t h i s Co urt h as ru l ed o n t h e Ho s p i tal Au t h o ri t y ’ s arg u m en t t h at i t

i s en t i t l ed t o an ex em

p t i o n o n an o t h er g ro u n d , s o t h e Ho s p i t al Au t h o ri t y i s en t i t l ed

t o rai se t h at arg u m en t ag ai n . Cf. OCGA § 9 -1 1 -6 0 (h ).

J u dg men t va ca t ed a n d ca s e r ema n ded wi t h d i r ect i o n. Mi l l er , P.J., a n d

McMi l l ia n , J., co n cu r

.

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