This case concerns LifeSouth’s claim that property it owns in Lowndes County is exempt from ad valorem taxation under OCGA § 48-5-41 (a) (4), the public charity exemption. After the County Board assessed LifeSouth’s property as taxable for tax years 2020 and 2021, LifeSouth appealed the County Board’s assessment to the BOE, which ruled in LifeSouth’s favor. The County Board appealed the BOE’s decisions to the superior court, which consolidated the matters into a single appeal and entered summary judgment for LifeSouth. The County Board then filed this appeal.
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This case concerns LifeSouth’s claim that property it owns in Lowndes County is exempt from ad valorem taxation under OCGA § 48-5-41 (a) (4), the public charity exemption. After the County Board assessed LifeSouth’s property as taxable for tax years 2020 and 2021, LifeSouth appealed the County Board’s assessment to the BOE, which ruled in LifeSouth’s favor. The County Board appealed the BOE’s decisions to the superior court, which consolidated the matters into a single appeal and entered summary judgment for LifeSouth. The County Board then filed this appeal.
