Court Opinion

ID: 9589863
Source: CourtListenerOpinion
Date Created: 2023-08-21 23:49:42.805632+00
Date Added: 2024-06-11T09:06:11.185147
License: Public Domain

Grice, Justice,
dissenting. I do not agree with the conclusion reached by the majority in Division 2 of the opinion, and would affirm the judgment of the trial court.
I agree that the test in determining whether property is exempt from taxation as purely public charity is the use to which it is put. In applying this test, however, the court must "consider the entire evidence on that subject in order to ascertain whether the claim of exemption is well founded.” Mu Beta Chapter Chi Omega House Corp. v. Davison, 192 Ga. 124, 126 (14 SE2d 744). (Emphasis supplied).
In my view, that the land involved here is and has been used for purely charitable purposes within the meaning of Georgia law is manifest from the documents supporting the motion for summary judgment. I refer to some of their salient features.
In this regard, the charter of Wormsloe Foundation, Inc. provides that "The objects and purposes of this Foundation *729are the promotion of historical research; the restoration, preservation and maintenance of historical sites and documents and the conduct of an educational program in the study of history in the state of Georgia . .
The undisputed evidence shows the historical nature of the land in question as well as the educational use to which it is being put. In such a situation, if the Foundation has the right to preserve and maintain a historical site it may authorize whatever it considers a proper use for the land so long as such purposes are consistent with the maintenance and preservation thereof and are charitable.
An affidavit of the Head of the Biology Department at Armstrong State College stated in essential part that he was aware of the historical and ecological nature of the property owned by the Foundation and in 1960 he negotiated with it; that through its generosity the College received a grant for the purpose of conducting an ecological study on Parcels A and B of that property; this work was enlarged and that more intensive studies began in 1963; that the work was further expanded and the grants continued from year to year since then; that the work now includes vegetative aspects and mammalian populations as well as studies of the bird populations; and that it is necessary that there be no interference with the primeval nature of these woods and forests.
He further swore that he is now supervising a winter bird population study and a spring breeding bird population study, which are among the longest continued studies of this nature ever conducted in North America; that these studies have been published in national periodicals; that in addition to these studies the Biology Department at the College has extensively used this property for actual field teaching in courses in ecology and taxonomic botany; and that these studies parallel the other field studies as well as the landscape and architectural work which is being conducted by other teaching units of the University System of Georgia.
He also stated that there are no other activities on these *730parcels except the ones conducted by his department, the University of Georgia Department of Environmental Design and the Institute of Liberal Arts of Emory University; that if this property were put to any other use his entire work would be useless; and that the three schools involved understand that they have the right to use this property, the only limitation being that each school correlate its activities so as not to interfere with the work of the others.
The Dean of the School of Environmental Design at the University of Georgia swore in an affidavit that the landscape architecture program of the University is administered there at both the bachelor and master levels; that since 1962 a field trip to the historical lands belonging to the Foundation has been a requirement for graduation in landscape architecture in order for the students to review its history, observe and study its landscape and architectural features and to make a written report thereof; that on this field trip the students can see more elements with which the professional landscape architect has to deal than at any other place available in coastal Georgia; that this provides a very valuable object lesson and aesthetic experience, and deeply influences these students in their future careers; and that the University understands that this property is and will continue to be available to it for the foregoing purposes and use.
There was also an affidavit from the Director of the Liberal Arts Institute of Emory University regarding the activities carried on by that school on the Foundation property. However, these activities did not begin until 1969 and are therefore not pertinent to the tax question involved here.
The Secretary and Treasurer of the Foundation made an affidavit which recited that in all the years involved here he has held that office. He reiterated the essential facts sworn to by the above affiants as to the use of the property and further stated that he is in charge of the real estate owned by the Foundation and is thoroughly familiar with all uses to which these lands have been put; that since 1962 all of Parcels A and B have been used exclusively for *731educational, archeological, ecological and historical research and have never been used to produce profit for the Foundation or for any other firm, person or corporation, with the possible exception that certain churches have been given permission to conduct tours thereon for which they have charged "fees,” all of which inured to the benefit of the churches, none to the Foundation.
There is nothing in contradiction of these facts, either in the deposition taken of the Foundation’s Secretary and Treasurer or in the affidavit of the attorney of the appellants.
There is no evidence of any kind as to any use of the property in question other than that above set out, which clearly is charitable.
From the evidence it is also apparent that no income of any kind has ever been received by the Foundation. This fact distinguishes the instant case from the line of decisions of this court represented by Rabun Gap-Nacoochee School v. Thomas, 228 Ga. 231 (184 SE2d 824).
The situation here also differs from that in Camp v. Fulton County Medical Society, 219 Ga. 602, 606 (135 SE2d 277) (two Justices dissenting).
In that case, the decision turned upon the ruling that "It is true that the advancement of the knowledge and skill of the medical profession will inure to the benefit of the public served by the profession, but such advancement will also benefit the members of the [Medical Society], It therefore can not be said that the building of the petitioner is used for 'purely public charity.’”
In the instant case there are no "members” of the Wormsloe Foundation who could conceivably be held to benefit from the uses to which its property is being put, other than as members of the public at large.
Here the evidence clearly showed, without conflict, that this property has been dedicated for charitable purposes. Moreover, no evidence was introduced to show otherwise.
By the terms of its charter, no part of this property can ever inure to the benefit of any individual. It provides that in the event of the dissolution of the Foundation its funds *732and property must be distributed to other "exempt organizations” under the direction of the Senior Judge of the Superior Court of Chatham County, with preference being given to the University of Georgia.
Moreover, there is no evidence of any kind that the Foundation has ever charged or received any income in return for allowing its property to be used.
The majority opinion holds, however, that if the general public is required to obtain permission to enter, these lands are not tax-exempt even though they are used for charitable purposes.
I do not agree.
It is clearly shown by the affidavits of the two university officials that the Foundation finances the studies carried on there and that the general public could not be admitted at all times onto the property without interrupting and destroying these studies.
Moreover, the deposition of the Foundation’s Secretary and Treasurer, the only testimony offered on public admission, recited in regard to this: that he is in charge of the Foundation’s property; that no admission is charged for its use; that it has never been closed to anyone who asked for an appointment to use it; that "There are any number of people that use it all the time”; that it is "open to the public, but subject to certain conditions [imposed] by the institutions that are using it”; that anyone is welcome to use these lands and the Foundation has never refused permission to anyone to use them; and that "any time any group comes to town they want to come out there and they do. I mean it hasn’t been closed to anybody.”
The affidavit of the appellants’ counsel contains no facts to refute this testimony regarding the use of this land by the public.
It is therefore obvious that under the evidence the property involved here has been dedicated to charity and has been used exclusively as an institution of "purely public charity.” See Tharpe v. Central Ga. Council, BSA, 185 Ga. 810, (196 SE 762).
*733In my view, under the foregoing facts, the motion for summary judgment in favor of the Foundation was properly granted.