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Columbus, GA Bd. of Tax Assessors v. The Med. Ctr. Hosp. Auth.

The hospital authority's leasehold interest in a continuing care retirement facility was a public project within the scope of the Hospital Authorities Law and thus exempt from ad valorem taxation.

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Hospital authority property is public property and therefore exempt from ad valorem taxation, as long as the use of the property or its income furthers legitimate functions of the hospital authority. See Columbus, Georgia, Bd. of Tax Assessors v. Med. Ctr. Hosp. Auth., __ Ga. App. __, __ 783 SE2d 182 Case No. A15A2407, decided Mar. 22, 2016. The question presented in this appeal is whether the Medical Center Hospital Authority’s leasehold interest in a continuing care retirement facility is public property exempt from ad valorem taxation. An earlier, unappealed superior court bond validation order found that it is a public project within the scope of the Hospital Authorities Law. We are bound by that finding, and it is dispositive. We therefore affirm. We do not reach the Medical Center Hospital Authority’s argument that the continuing care retirement facility is entitled to an exemption on alternate grounds.

1. Factual background and procedural posture.

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