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BOARD OF TAX ASSESSORS v. BAPTIST VILLAGE

No. A04A1215.

605 S.E.2d 436 (2004)

269 Ga. App. 848

BOARD OF TAX ASSESSORS OF WARE COUNTY, et al. v. BAPTIST VILLAGE, INC.

Court of Appeals of Georgia.

October 4, 2004.

Attorney(s) appearing for the Case

Huey W. Spearman, Waycross, for appellant.

James, Bates, Pope & Spivey, Thomas C. James, III, Stephen L. Dillard, Long & Denton, Vann K. Parrott, for appellee.

MILLER, Judge.

This case involves a property tax dispute between the Board of Tax Assessors of Ware County and the Ware County Board of Equalization (which we refer to collectively as "the Board") and Baptist Village, Inc., a nonprofit charitable institution that operates a home for the aged in Waycross. In 2002, the Board attempted to collect property taxes on the Waycross property's new independent-living units. Baptist...

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