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CHATHAM COUNTY BD. v. SOUTHSIDE COMM. FIRE PROTEC.

Nos. A95A0445, A95A0446, A95A0447, A95A0448, A95A0449, and A95A0450.

457 S.E.2d 267 (1995)

217 Ga. App. 361

CHATHAM COUNTY BOARD OF TAX ASSESSORS v. SOUTHSIDE COMMUNITIES FIRE PROTECTION, INC. (Six Cases).

Court of Appeals of Georgia.

Certiorari Denied September 5, 1995.

Attorney(s) appearing for the Case

Brennan, Harris & Rominger, Julie D. Majer, Savannah, for appellant.

Thompson & Associates, Robert T. Thompson, Jr., Robert P. Manning, Atlanta, for appellee.

ANDREWS, Judge.

These cases involve six parcels of land, which are owned by Southside Communities Fire Protection, Inc. ("Southside"). The facts and the legal issues involved in the cases are identical. In its sole enumeration in each case, the Chatham County Board of Tax Assessors ("the Board") contends that the trial court erred in concluding after a bench trial that Southside is a purely public charity pursuant to OCGA § 48-5-41(a)(4)

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