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Fulton County Bd. Of Tax Assessors v. Visiting Nurse Heath Sys. of Metro. Atlanta Inc.

There was some evidence to support the jury verdict finding that a health care organization is exempt from ad valorem taxes because its primary purpose is charitable.

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The Fulton County Board of Tax Assessors “Board” appeals the judgment entered on a jury verdict which found the Visiting Nurse Health System of Metropolitan Atlanta, Inc. “VNHS” exempt from ad valorem taxes. For the reasons that follow, we affirm.

In the first appearance of this case before this court, we reversed the grant of summary judgment to VNHS, concluding that the trial court erred in holding as a matter of law that VNHS qualified as a purely public charitable institution exempt from ad valorem taxes. Fulton County Board of Tax Assessors v. Visiting Nurse &c., 243 Ga. App. 64, 65 2 532 SE2d 416 2000. We also held that VNHS did not qualify for tax exemption as a nonprofit hospital. Id. at 67 3. Following the remittitur, the Board moved for summary judgment, which the trial court granted as to whether VNHS was a nonprofit hospital, and denied as to whether VNHS was a public charity. The case was tried by a jury, which found VNHS exempt from ad valorem taxation in Fulton County. The trial court entered judgment on the verdict, and subsequently denied the Board’s motion for a judgment notwithstanding the verdict. The Board appeals.

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