Court Opinion

ID: 9586872
Source: CourtListenerOpinion
Date Created: 2023-08-21 23:16:02.496708+00
Date Added: 2024-06-11T17:32:54.548319
License: Public Domain

*483Hill, Chief Justice,
dissenting.
It is a well established rule in this state that if a statute levying a tax is of doubtful meaning it is to be construed in favor of the taxpayer and against the taxing authority. Cherokee Brick &c. Co. v. Redwine, 209 Ga. 691, 692 (75 SE2d 550) (1953) (citing numerous cases). However, tax exemptions of doubtful meaning are to be construed in favor of the taxing authority and against the taxpayer. Cherokee Brick &c. Co. v. Redwine, supra, 209 Ga. at 693; Chilivis v. Dixon, 234 Ga. 703, 704 (217 SE2d 283) (1975).
Applying these well established rules to the case at bar, it is clear that it is doubtful, very doubtful, that this exemption applies to the lessee, and therefore the exemption should be construed in favor of the taxing authorities.
The majority continues the error committed in McMillan v. Jacobs, 249 Ga. 117 (288 SE2d 211) (1982), of reasoning that because some development authority amendments provide that the exemption from taxation shall not extend to tenants or lessees, this amendment (which is unclear) provides an exemption. It is not important that other development authority amendments are clear. It is important that this one is not clear. We should not seek to ascertain the intent of the voters of Hart County in approving this amendment by what may have been clear to the voters in Sumter, Gilmer, Troup, Upson, Newton, Irwin and Charlton Counties, and in the cities of Kingsland, LaGrange, Hogansville and West Point. I therefore dissent.
I am authorized to state that Justice Clarke and Justice Weltner join in this dissent.